https://www.taxtmi.com/caselaws?id=38012 The High Court ruled in favor of the assessee regarding entitlement to interest on advance tax paid but against the assessee on the claim for interest on excess tax deducted at source. The Court emphasized adherence to statutory provisions and limitations in awarding interest, stating that equity principles cannot override statutory mandates. en-us Thu, 23 Mar 1978 00:00:00 +0530 Fri, 02 Apr 2010 15:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38012 The High Court ruled in favor of the assessee regarding entitlement to interest on advance tax paid but against the assessee on the claim for interest on excess tax deducted at source. The Court emphasized adherence to statutory provisions and limitations in awarding interest, stating that equity principles cannot override statutory mandates. Case-Laws Income Tax Thu, 23 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38012