Self-Assessment Tax paid in excess of Tax Payable is eligible for Interest

CIT Vs The Kerala Minerals And Metals Ltd. (Kerala High Court)

The issue raised in the above appeal by the department is as to whether the assessee, who made a self assessment of tax and paid tax, far in excess of that determined under the regular assessment; is entitled to interest on the refund. The issue is no longer res integra having been answered by a Division Bench of this Court affirming the view of a learned Single Judge in W.A No. 817/2010 dated 08.10.2013.

2. Extr

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