https://www.taxtmi.com/caselaws?id=69385 An appeal lies where an assessment order itself includes interest within the estate duty payable and the objection is directed to that composite determination; the challenge is therefore to the duty assessment, not to a standalone interest levy. Interest under the postponement provision was also not warranted on these facts because the statute authorised instalment payment and interest up to a maximum but prescribed no minimum, and the provisional demand was fully discharged before the first instalment fell due. The interest component was to be excluded from the duty payable, with consequential refund of any excess amount paid. en-us Fri, 11 Jul 1986 00:00:00 +0530 Wed, 06 Apr 2011 14:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69385 An appeal lies where an assessment order itself includes interest within the estate duty payable and the objection is directed to that composite determination; the challenge is therefore to the duty assessment, not to a standalone interest levy. Interest under the postponement provision was also not warranted on these facts because the statute authorised instalment payment and interest up to a maximum but prescribed no minimum, and the provisional demand was fully discharged before the first instalment fell due. The interest component was to be excluded from the duty payable, with consequential refund of any excess amount paid. Case-Laws Income Tax Fri, 11 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69385