Held that on excess deduction of ta at source, the assessee is entitled to interest on refund.(AY. 2015-16, 2016-17)
Infosys BPO Ltd. v. DCIT (2022) 192 ITD 94 / / 217 TTJ 478/ 214 DTR 89 (Bang)(Trib.)
S. 244A : Refund-Interest on refunds-Excess tax deduction at source–Entitled to interest on refund of excess deduction of tax at source under section 195 of the Act.