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Assessee Entitled to Interest After Paying Rs. 4.50 Crores Self-Assessment Tax u/s 140A, Section 244A Applies.
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....The tax paid by the assessee for a sum of Rs. 4.50 crores, is nothing but tax paid under self–assessment tax for the purpose of section 140A and once that is so, the assessee is entitled for interest under section 244A - AT....