https://www.taxtmi.com/caselaws?id=17572 Interest under section 214 of the Income-tax Act is confined to refunds arising from advance tax under section 214(1) and does not extend to excess tax deducted at source under section 194C. Applying its earlier binding interpretation, the Court treated the reference in section 214(2) as linked back to advance payment of tax, not to tax deducted at source. The excess TDS refund therefore did not carry interest under section 214, and the issue was decided against the assessee. en-us Mon, 13 May 1996 00:00:00 +0530 Wed, 23 Sep 2009 13:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17572 Interest under section 214 of the Income-tax Act is confined to refunds arising from advance tax under section 214(1) and does not extend to excess tax deducted at source under section 194C. Applying its earlier binding interpretation, the Court treated the reference in section 214(2) as linked back to advance payment of tax, not to tax deducted at source. The excess TDS refund therefore did not carry interest under section 214, and the issue was decided against the assessee. Case-Laws Income Tax Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17572