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    <title>2019 (3) TMI 347 - KERALA HIGH COURT</title>
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    <description>The Court ruled in favor of the appellant, setting aside the orders of the Commissioner and the Tribunal. The Court directed the recalculating of interest only for the actual days of delay and on the delayed amounts, with proper notice to the appellant for the revised computation. It was emphasized that if payments were made before the due date, no interest levy should apply. The appeal was allowed, with all questions of law answered in favor of the appellant and against the Revenue, and no costs were imposed.</description>
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    <pubDate>Fri, 22 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 347 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=376326</link>
      <description>The Court ruled in favor of the appellant, setting aside the orders of the Commissioner and the Tribunal. The Court directed the recalculating of interest only for the actual days of delay and on the delayed amounts, with proper notice to the appellant for the revised computation. It was emphasized that if payments were made before the due date, no interest levy should apply. The appeal was allowed, with all questions of law answered in favor of the appellant and against the Revenue, and no costs were imposed.</description>
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      <pubDate>Fri, 22 Feb 2019 00:00:00 +0530</pubDate>
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