https://www.taxtmi.com/caselaws?id=22851 The court ruled in favor of the petitioner, a company, in a case concerning entitlement to interest on excess tax paid and refunded. The court held that the petitioner was entitled to interest on the entire refund amount of Rs. 13,57,063 from April 1, 1978, to August 7, 1978, in line with the provisional assessment order. The court referred to precedents and statutory provisions to support its decision, emphasizing that interest under section 214 should be paid in accordance with the assessment order date. en-us Wed, 21 Mar 1990 00:00:00 +0530 Mon, 14 Dec 2009 15:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22851 The court ruled in favor of the petitioner, a company, in a case concerning entitlement to interest on excess tax paid and refunded. The court held that the petitioner was entitled to interest on the entire refund amount of Rs. 13,57,063 from April 1, 1978, to August 7, 1978, in line with the provisional assessment order. The court referred to precedents and statutory provisions to support its decision, emphasizing that interest under section 214 should be paid in accordance with the assessment order date. Case-Laws Income Tax Wed, 21 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22851