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<h1>Court rules no interest on underpaid tax; assessee prevails based on precedent.</h1> The High Court of Rajasthan held that no interest can be imposed when the tax assessed is less than the tax paid by the assessee. The decision favored the ... Assessed Tax, Delay In Filing The High Court of Rajasthan ruled that no interest can be imposed when the tax assessed is less than the tax paid by the assessee. The decision was based on previous judgments and held in favor of the assessee. (Case citation: 1995 (2) TMI 47 - RAJASTHAN High Court)
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