TMI BlogEntitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation...Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment tax, there being no allegation that such excess deposit was pursuant to demand by the Revenue, the claim for interest on excess payment voluntarily made cannot be sustained - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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