https://www.taxtmi.com/caselaws?id=55772 The Tribunal allowed the appeal, determining that the aggregate amount of installments paid during the financial year should be considered as advance tax payments. As the assessee had paid more than 75% of the assessed tax, the interest charged under section 215 was deemed wrongly levied. The ITO was directed to rectify the assessment, deleting the interest of Rs. 18,584. Consequently, the appeal was allowed, and relief was granted to the assessee. en-us Fri, 27 Jan 1984 00:00:00 +0530 Tue, 30 Nov 2010 09:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55772 The Tribunal allowed the appeal, determining that the aggregate amount of installments paid during the financial year should be considered as advance tax payments. As the assessee had paid more than 75% of the assessed tax, the interest charged under section 215 was deemed wrongly levied. The ITO was directed to rectify the assessment, deleting the interest of Rs. 18,584. Consequently, the appeal was allowed, and relief was granted to the assessee. Case-Laws Income Tax Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55772