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    <title>2000 (10) TMI 172 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the assessee is entitled to interest under section 244A for the excess payment of advance tax, even if made using a form meant for TDS. The Tribunal emphasized that non-statutory forms do not negate the assessee&#039;s right to interest on the excess tax payment, directing the Assessing Officer to allow the interest claim.</description>
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      <title>2000 (10) TMI 172 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=55079</link>
      <description>The Tribunal allowed the appeal, holding that the assessee is entitled to interest under section 244A for the excess payment of advance tax, even if made using a form meant for TDS. The Tribunal emphasized that non-statutory forms do not negate the assessee&#039;s right to interest on the excess tax payment, directing the Assessing Officer to allow the interest claim.</description>
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