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<h1>Cheque delivery date key for interest calculation under Income-tax Act</h1> The High Court of Karnataka ruled in favor of the assessee firm, holding that the date of delivery of the cheque is relevant for determining interest ... Advance Tax, Appeal To AAC, Appeals, Interest The High Court of Karnataka ruled in favor of the assessee firm regarding the entitlement to interest under section 214 of the Income-tax Act, 1961 for the second installment of advance tax paid by cheque. The court held that the date of delivery of the cheque is relevant for determining interest, not the date of encashment. The Tribunal's decision was upheld based on precedents set by previous court judgments.
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