https://www.taxtmi.com/caselaws?id=186724 Interest under section 214 of the Income-tax Act is not payable on excess tax deducted at source refunded after assessment, because that provision applies only to advance tax and there is no separate statutory basis for interest on excess TDS. The refund of the excess amount without interest was therefore upheld, and the reference was answered in favour of the Revenue and against the assessee. en-us Tue, 11 Feb 2003 00:00:00 +0530 Wed, 28 Sep 2016 16:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186724 Interest under section 214 of the Income-tax Act is not payable on excess tax deducted at source refunded after assessment, because that provision applies only to advance tax and there is no separate statutory basis for interest on excess TDS. The refund of the excess amount without interest was therefore upheld, and the reference was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186724