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1984 (12) TMI 12 - BOMBAY HIGH COURTExtract: .......hether the total amount of advance tax paid by the petitioner was less than 75 per cent. of the assessed tax. Taking that payment of Rs. 88,13,148 into account there was no shortfall and the provisions of section 215 did not apply. In the result, the orders dated January 20, 1979, and March 30, 1981, are quashed and set aside. No order as to costs.
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