Assessee is entitled to interest on refund granted to it on excess tax paid on self-assessment

Assessee is entitled to interest on refund granted to it on excess tax paid on self-assessment.


When self-assessment tax is paid under section 140A, the assessee is on principle entitled to interest on self-assessment tax paid in terms of section 244A(1)(b) from the date of payment of such amount upto the date on which refund is actually granted. - [2010] 8 TAXMANN.COM 278 (KOL. - ITAT)