https://www.taxtmi.com/caselaws?id=6071 Interest is payable on excess tax paid where the Revenue has unjustifiably withheld interest that was legally due, and that liability extends to interest on the unpaid interest amount. The Tribunal and High Court applied binding Gujarat High Court authority recognising this principle, and the Revenue did not dispute the correctness of those decisions. The question was answered in the affirmative in favour of the assessee. en-us Thu, 26 Jul 2001 00:00:00 +0530 Fri, 03 Oct 2025 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6071 Interest is payable on excess tax paid where the Revenue has unjustifiably withheld interest that was legally due, and that liability extends to interest on the unpaid interest amount. The Tribunal and High Court applied binding Gujarat High Court authority recognising this principle, and the Revenue did not dispute the correctness of those decisions. The question was answered in the affirmative in favour of the assessee. Case-Laws Income Tax Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6071