Section 244A r.w. Explanation thereto does not exclude payment of interest on refund of self assessment tax

 HIGH COURT OF NEW DELHI,

CIT Vs. Sutlej Industries Ltd.

ITA No. 1204/2005

March 15, 2010

JUDGEMENT

SIDDHARTH MRIDUL, J.

1. This appeal was admitted on the following substantial question of law: “Whether section 244(1)(b) read with explanation thereto excludes payment of interest on refund of self Assessment Tax?”

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