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    <title>1998 (2) TMI 50 - MADRAS High Court</title>
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    <description>The High Court ruled in favor of the assessee, holding that interest under section 217(1A) cannot be charged when the estimate is filed without paying the additional advance tax. The judgment favored the assessee, and costs were awarded accordingly.</description>
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    <pubDate>Thu, 19 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 50 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15921</link>
      <description>The High Court ruled in favor of the assessee, holding that interest under section 217(1A) cannot be charged when the estimate is filed without paying the additional advance tax. The judgment favored the assessee, and costs were awarded accordingly.</description>
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      <pubDate>Thu, 19 Feb 1998 00:00:00 +0530</pubDate>
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