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1982 (9) TMI 90 - AT - Income Tax

The revenue appealed against the AAC's order for the asst. yr. 1978-79 regarding interest u/s 214 on advance tax refund. The AAC directed the ITO to allow interest, but the revenue contended that payments were late. ITAT upheld AAC's finding, stating the payments could be considered for the last instalment. The appeal was dismissed.

 

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