03 October 2009
interest u/s 244A of income tax act 1961 is allowed on self Assessment tax paid u/s 140A i urgently need some case laws in support of above.
03 October 2009
Self-assessment tax - Assessee is entitled to interest under section 244A when refund has arisen on account of payment of self-assessment tax - CIT v. Cholamandalam Investment & Finance Co. Ltd. [2008] 166 Taxman 132 (Mad.).