https://www.taxtmi.com/caselaws?id=24574 The court dismissed the petition, ruling that the petitioner is not entitled to interest on excess tax deducted at source (TDS) due to the absence of statutory provisions. It held that the distinction between advance tax and TDS is justified and does not violate Article 14 of the Constitution. The challenge against the constitutional validity of Sections 214, 215, and 217 of the Income-tax Act, 1961, was deemed without merit. en-us Wed, 21 Dec 1988 00:00:00 +0530 Thu, 21 Jan 2010 10:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24574 The court dismissed the petition, ruling that the petitioner is not entitled to interest on excess tax deducted at source (TDS) due to the absence of statutory provisions. It held that the distinction between advance tax and TDS is justified and does not violate Article 14 of the Constitution. The challenge against the constitutional validity of Sections 214, 215, and 217 of the Income-tax Act, 1961, was deemed without merit. Case-Laws Income Tax Wed, 21 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24574