https://www.taxtmi.com/caselaws?id=70016 The ITAT upheld the CIT (Appeals) decision to treat the belatedly paid advance-tax as advance-tax proper for calculating interest under Sections 139(8) and 217(1)(a). The ITAT confirmed the validity of the assessee's appeal challenging the interest levy, leading to the dismissal of the departmental appeal. en-us Tue, 31 Dec 1991 00:00:00 +0530 Wed, 13 Apr 2011 14:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70016 The ITAT upheld the CIT (Appeals) decision to treat the belatedly paid advance-tax as advance-tax proper for calculating interest under Sections 139(8) and 217(1)(a). The ITAT confirmed the validity of the assessee's appeal challenging the interest levy, leading to the dismissal of the departmental appeal. Case-Laws Income Tax Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70016