Interest on refund due to additional claim payable from the date additional claim was raised

ACIT Vs Aarti International Ltd. (ITAT Chandigarh) ITAT Chandigarh held that interest on refund resulting due to additional claim is payable from the date the additional ground, resulting into refund, has been put up for the first time. Here, TUFS receipt to be treated as capital receipt was for the first time taken up before CIT(A) on 04/01/2016. Facts- The assessee filed its return of income declaring total income of Rs. 83,79,59,930/-. The assessment was completed by the Assessing officer u/s. 143(3) vide order dt. 28/02/2014 wherein the assessed income was determined at Rs. 84,01,25,935/- ...