https://www.taxtmi.com/caselaws?id=16345 The court held that the petitioner was entitled to interest refund under section 214 of the Income-tax Act, 1961, as the instalments paid exceeded the assessed tax. However, since interest on the father's advance tax was waived, the court dismissed the petition based on equity and did not award costs. en-us Wed, 10 Feb 1999 00:00:00 +0530 Mon, 07 Sep 2009 11:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16345 The court held that the petitioner was entitled to interest refund under section 214 of the Income-tax Act, 1961, as the instalments paid exceeded the assessed tax. However, since interest on the father's advance tax was waived, the court dismissed the petition based on equity and did not award costs. Case-Laws Income Tax Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16345