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1989 (4) TMI 27 - HC - Income TaxExtract: .......itled to interest if the conditions stated in section 214 are satisfied even though the assessee might not have paid the advance tax by instalments on the due date(s). We, therefore, answer the question referred to this court in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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