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2008 (3) TMI 46 - HC - Income TaxThe Act itself recognizes in principle the liability of the Department to pay interest when excess tax was retained and the same principle should be extended to cases where interest was retained – therefore assessee is entitled to interest u/s 244(1A) – Assesssee is also eligible for interest u/s 214 on the amount of refund arisen due to excess amount of Advance Tax Paid u/s 210 of the Act.
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