https://www.taxtmi.com/caselaws?id=70623 The Tribunal dismissed the appeals, upholding the decision that interest under Section 214 is admissible on the gross amount of advance tax paid, with self-assessment tax not to be excluded from the tax computed for determining excess advance tax payment. The authorities were deemed justified in not granting interest under Section 214(2) and in their treatment of self-assessment tax in the computation of excess advance tax payment for the assessment years in question. en-us Wed, 29 May 1985 00:00:00 +0530 Mon, 18 Apr 2011 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70623 The Tribunal dismissed the appeals, upholding the decision that interest under Section 214 is admissible on the gross amount of advance tax paid, with self-assessment tax not to be excluded from the tax computed for determining excess advance tax payment. The authorities were deemed justified in not granting interest under Section 214(2) and in their treatment of self-assessment tax in the computation of excess advance tax payment for the assessment years in question. Case-Laws Income Tax Wed, 29 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70623