https://www.taxtmi.com/caselaws?id=19949 The court allowed the writ petition, directing the respondents to pay interest on the refunded amount as per the petitioner's claim. The decision was based on the interpretation that payments made during the financial year, even if not by the due dates, qualify as advance tax for the purpose of calculating interest under Section 214. The appeal by the Commissioner of Income-tax was dismissed, and the judgment was stayed for four weeks to address potential conflicting decisions. en-us Fri, 09 Jul 1993 00:00:00 +0530 Tue, 10 Nov 2009 17:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19949 The court allowed the writ petition, directing the respondents to pay interest on the refunded amount as per the petitioner's claim. The decision was based on the interpretation that payments made during the financial year, even if not by the due dates, qualify as advance tax for the purpose of calculating interest under Section 214. The appeal by the Commissioner of Income-tax was dismissed, and the judgment was stayed for four weeks to address potential conflicting decisions. Case-Laws Income Tax Fri, 09 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19949