https://www.taxtmi.com/caselaws?id=69952 The Tribunal upheld the first appellate authority's decision, dismissing the appeal and emphasizing substantial compliance by the assessee with the requirements of section 209A. The Tribunal found that the payments made by the assessee, despite using Form No. 29 instead of Form No. 28A for estimates, were correctly treated as advance tax. The Tribunal emphasized that the crucial aspect was the payment of advance tax, not the specific form used for estimates, and disagreed with the department's contention that a different form should invalidate the payments as advance tax. en-us Thu, 17 Nov 1983 00:00:00 +0530 Wed, 13 Apr 2011 10:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69952 The Tribunal upheld the first appellate authority's decision, dismissing the appeal and emphasizing substantial compliance by the assessee with the requirements of section 209A. The Tribunal found that the payments made by the assessee, despite using Form No. 29 instead of Form No. 28A for estimates, were correctly treated as advance tax. The Tribunal emphasized that the crucial aspect was the payment of advance tax, not the specific form used for estimates, and disagreed with the department's contention that a different form should invalidate the payments as advance tax. Case-Laws Income Tax Thu, 17 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69952