Supreme Court · 2013 INSC 633 · Decided 18 September 2013
Commissioner of Income Tax, Gujarat v. Gujarat Fluoro Chemicals
- Court
- Supreme Court of India
- Citation
- 2013 INSC 633 · [2013] 10 S.C.R. 191
- Case number
- SPECIAL LEAVE TO PETITION (CIVIL)... No. 11406/2008
- Decided
- 18 September 2013
- Bench
- H.L. DATTU, S. J. MUKHOPADHAYA, M.Y. EQBAL (3-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 214, 244A
Headnote
.. A B Income Tax Act, 1961 - s. 214 and 244A - Whether Revenue li~ble to pay interest to assessee, if aggregate of C instalments of Advance Tax of TDS paid, exceeds the assessed tax - The question referred by Division Bench of Supreme Court the correctness of judgment passed in *Sandvik Asia Ltd. case, whereby it was held that the assessee was entitled to be compensated by the D Revenue for delay in payment of interest on the amount admittedly due to the assessee - Held: Jn Sandvik case, the Court had directed the Revenue to pay
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