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    <title>1990 (1) TMI 117 - ITAT DELHI-B</title>
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    <description>The case involved disputes over the interpretation of provisions related to interest on self-assessment tax payments under sections 140A, 244(1A), and 154. The CIT(A) allowed interest on tax payments made after a specific date, contrary to the revenue&#039;s argument. The tribunal upheld the CIT(A)&#039;s decision, emphasizing the correct application of interest provisions and dismissing the revenue&#039;s appeal. The judgment highlighted the importance of accurate interest calculations and the proper interpretation of statutory provisions governing interest entitlement on tax payments.</description>
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    <pubDate>Fri, 19 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 117 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63414</link>
      <description>The case involved disputes over the interpretation of provisions related to interest on self-assessment tax payments under sections 140A, 244(1A), and 154. The CIT(A) allowed interest on tax payments made after a specific date, contrary to the revenue&#039;s argument. The tribunal upheld the CIT(A)&#039;s decision, emphasizing the correct application of interest provisions and dismissing the revenue&#039;s appeal. The judgment highlighted the importance of accurate interest calculations and the proper interpretation of statutory provisions governing interest entitlement on tax payments.</description>
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      <pubDate>Fri, 19 Jan 1990 00:00:00 +0530</pubDate>
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