https://www.taxtmi.com/caselaws?id=5673 The Supreme Court allowed the appeal, ruling that the assessee was not entitled to interest under section 214 from April 1, 1970, to August 31, 1978, citing the interpretation of section 214 and a precedent in Modi Industries Ltd. v. CIT [1995] 216 ITR 759. The appeal was allowed without costs. en-us Tue, 15 Jul 1997 00:00:00 +0530 Thu, 30 Aug 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5673 The Supreme Court allowed the appeal, ruling that the assessee was not entitled to interest under section 214 from April 1, 1970, to August 31, 1978, citing the interpretation of section 214 and a precedent in Modi Industries Ltd. v. CIT [1995] 216 ITR 759. The appeal was allowed without costs. Case-Laws Income Tax Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5673