https://www.taxtmi.com/caselaws?id=19860 Interest under section 70 of the Estate Duty Act could not accrue for the period when the Appellate Controller's order reducing the estate duty remained in force and the reduced demand had been discharged. The assessee had been allowed to pay in instalments and complied with that arrangement; once the appellate order reduced the liability, no enhanced duty was payable during that intervening period. The later restoration of part of the demand by the Tribunal did not justify charging interest for a period when, under the subsisting appellate order, no further amount was due. The interest demand was therefore liable to be modified in favour of the assessee. en-us Tue, 24 May 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19860 Interest under section 70 of the Estate Duty Act could not accrue for the period when the Appellate Controller's order reducing the estate duty remained in force and the reduced demand had been discharged. The assessee had been allowed to pay in instalments and complied with that arrangement; once the appellate order reduced the liability, no enhanced duty was payable during that intervening period. The later restoration of part of the demand by the Tribunal did not justify charging interest for a period when, under the subsisting appellate order, no further amount was due. The interest demand was therefore liable to be modified in favour of the assessee. Case-Laws Income Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19860