https://www.taxtmi.com/caselaws?id=12345 The court ruled in favor of the Revenue, confirming the Tribunal's decision and rejecting the claim for interest on the excess amount of advance tax paid by the assessee. The judgment emphasized the necessity of aligning advance tax payments with the estimates provided by the assessee to qualify for interest under section 214 of the Income-tax Act, 1961. en-us Sun, 02 Jun 2002 00:00:00 +0530 Mon, 22 Feb 2010 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12345 The court ruled in favor of the Revenue, confirming the Tribunal's decision and rejecting the claim for interest on the excess amount of advance tax paid by the assessee. The judgment emphasized the necessity of aligning advance tax payments with the estimates provided by the assessee to qualify for interest under section 214 of the Income-tax Act, 1961. Case-Laws Income Tax Sun, 02 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12345