https://www.taxtmi.com/caselaws?id=22450 A tax payment made after the due date but before the close of the financial year may still be treated as advance tax for section 210, and the excess payment can attract interest under section 214. Where entitlement to that interest turns on a debatable question of law, rectification under section 154 is not available because there is no mistake apparent from the record. The withdrawal of interest on that basis is therefore not sustainable in law. en-us Wed, 27 Feb 1991 00:00:00 +0530 Thu, 10 Dec 2009 11:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22450 A tax payment made after the due date but before the close of the financial year may still be treated as advance tax for section 210, and the excess payment can attract interest under section 214. Where entitlement to that interest turns on a debatable question of law, rectification under section 154 is not available because there is no mistake apparent from the record. The withdrawal of interest on that basis is therefore not sustainable in law. Case-Laws Income Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22450