https://www.taxtmi.com/caselaws?id=12676 The court ruled in favor of the assessee on all three issues: entitlement to interest under section 244(1A) for interest payments under sections 215, 217, and 220(2) for assessment years 1973-74 to 1975-76; entitlement to interest under section 214 on advance tax payments for assessment years 1977-78 and 1978-79; entitlement to interest under section 244(1A)/214 on tax payment made under section 140A for assessment years 1977-78 and 1978-79. The court's decisions were consistent with previous judgments and favored the assessee over the Revenue, disposing of the reference accordingly. en-us Tue, 28 Aug 2001 00:00:00 +0530 Thu, 21 May 2009 11:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12676 The court ruled in favor of the assessee on all three issues: entitlement to interest under section 244(1A) for interest payments under sections 215, 217, and 220(2) for assessment years 1973-74 to 1975-76; entitlement to interest under section 214 on advance tax payments for assessment years 1977-78 and 1978-79; entitlement to interest under section 244(1A)/214 on tax payment made under section 140A for assessment years 1977-78 and 1978-79. The court's decisions were consistent with previous judgments and favored the assessee over the Revenue, disposing of the reference accordingly. Case-Laws Income Tax Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12676