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    <title>1981 (8) TMI 115 - ITAT GAUHATI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, emphasizing that advance tax payments made within specified dates should be considered for calculating interest payable by the assessee u/s. 139(8). The Tribunal found no justification for the AAC&#039;s direction to credit taxes paid after due dates and reversed the AAC&#039;s order, restoring that of the ITO.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65739</link>
      <description>The Tribunal allowed the Revenue&#039;s appeal, emphasizing that advance tax payments made within specified dates should be considered for calculating interest payable by the assessee u/s. 139(8). The Tribunal found no justification for the AAC&#039;s direction to credit taxes paid after due dates and reversed the AAC&#039;s order, restoring that of the ITO.</description>
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