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    <title>1990 (8) TMI 77 - DELHI High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=22882</link>
    <description>The court quashed the demand of interest under section 215 of the Income-tax Act, 1961, citing that payments made within the financial year should be considered as advance tax payments. However, the demand of interest under section 220(2) was sustained as the original demand notice stood revived upon the Tribunal&#039;s final order. The court found the writ petition maintainable as no statutory appeal was available against the order demanding interest. The writ petition was allowed partly, with the demand under section 215 quashed and the demand under section 220(2) sustained.</description>
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    <pubDate>Wed, 29 Aug 1990 00:00:00 +0530</pubDate>
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      <title>1990 (8) TMI 77 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22882</link>
      <description>The court quashed the demand of interest under section 215 of the Income-tax Act, 1961, citing that payments made within the financial year should be considered as advance tax payments. However, the demand of interest under section 220(2) was sustained as the original demand notice stood revived upon the Tribunal&#039;s final order. The court found the writ petition maintainable as no statutory appeal was available against the order demanding interest. The writ petition was allowed partly, with the demand under section 215 quashed and the demand under section 220(2) sustained.</description>
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      <pubDate>Wed, 29 Aug 1990 00:00:00 +0530</pubDate>
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