https://www.taxtmi.com/caselaws?id=266191 The Tribunal upheld the decision that tax paid in Mauritius should be treated as self-assessment tax, not advance tax, for interest calculation under section 234C of the Income Tax Act. The Tribunal agreed with the lower authorities that payments made after the financial year cannot be considered advance tax. The appellant's appeal was dismissed, affirming the Commissioner of Income Tax (Appeals) order. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 10 Sep 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266191 The Tribunal upheld the decision that tax paid in Mauritius should be treated as self-assessment tax, not advance tax, for interest calculation under section 234C of the Income Tax Act. The Tribunal agreed with the lower authorities that payments made after the financial year cannot be considered advance tax. The appellant's appeal was dismissed, affirming the Commissioner of Income Tax (Appeals) order. Case-Laws Income Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266191