C.I.T. , BHOPAL vs NARENDRA DOSHI

The Supreme Court upheld the decision of the Income Tax Appellate Tribunal allowing interest on interest, affirming that the Revenue is liable to pay interest on the excess amount paid towards income tax as established in D.J. Works vs. Deputy Commissioner of Income Tax (195 I.T.R. 227) and Chimanlal S. Patel vs. Commissioner of Income Tax (210 I.T.R. 419). The Court ruled that the Tribunal's interpretation of the law was correct, thereby dismissing the civil appeal without costs.