Taxes deposited before filing the return of income is more than the taxes finally determined on regular assessment, interest is not leviable. (AY.2014-15)
Rajasthan State Mines & Minerals Ltd. v. ACIT (2018) 196 TTJ 768 / (2019) 174 DTR 383(Jaipur)(Trib.)
S. 234A : Interest-Default in furnishing return of income-Taxes deposited before filing the return of income is more than the taxes finally determined on regular assessment, interest is not leviable.