https://www.taxtmi.com/caselaws?id=56306 The Tribunal allowed the appeal, ruling that the assessee was entitled to interest on the overpaid amount from the date of overpayment until the actual refund date. This decision contradicted the CIT (A)'s interpretation of the order granting the refund of interest under section 214, emphasizing that interest is due on over-payment of tax as soon as it is paid, irrespective of quantification. en-us Fri, 13 Sep 1985 00:00:00 +0530 Thu, 02 Dec 2010 18:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56306 The Tribunal allowed the appeal, ruling that the assessee was entitled to interest on the overpaid amount from the date of overpayment until the actual refund date. This decision contradicted the CIT (A)'s interpretation of the order granting the refund of interest under section 214, emphasizing that interest is due on over-payment of tax as soon as it is paid, irrespective of quantification. Case-Laws Income Tax Fri, 13 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56306