https://www.taxtmi.com/caselaws?id=5756 The Supreme Court reversed the High Court's decision on the inclusion of advance tax in capital employed, emphasizing the right to refund from the beginning of the assessment year. Additionally, the Court supported the Tribunal's decision on the interpretation of rule 19A(3) based on a previous judgment. The appeals were disposed of with no costs awarded. en-us Wed, 10 Dec 1997 00:00:00 +0530 Fri, 13 Jan 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5756 The Supreme Court reversed the High Court's decision on the inclusion of advance tax in capital employed, emphasizing the right to refund from the beginning of the assessment year. Additionally, the Court supported the Tribunal's decision on the interpretation of rule 19A(3) based on a previous judgment. The appeals were disposed of with no costs awarded. Case-Laws Income Tax Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5756