Entitlement to interest u/s 244A on refund - excess ...

Income Tax

March 4, 2015

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

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Entitlement to interest u/s 244A on refund - excess ...

Income Tax

March 4, 2015

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