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    <title>1983 (11) TMI 99 - ITAT BOMBAY-B</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to grant interest under section 214 to the assessee for excess advance tax paid, ruling that interest should be allowed up to the date of the consequential order giving effect to appellate orders. The Tribunal held that the failure to grant interest in the consequential order was a mistake apparent from the record, dismissing the revenue&#039;s appeals and affirming the assessee&#039;s entitlement to interest.</description>
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      <title>1983 (11) TMI 99 - ITAT BOMBAY-B</title>
      <link>https://www.taxtmi.com/caselaws?id=58241</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision to grant interest under section 214 to the assessee for excess advance tax paid, ruling that interest should be allowed up to the date of the consequential order giving effect to appellate orders. The Tribunal held that the failure to grant interest in the consequential order was a mistake apparent from the record, dismissing the revenue&#039;s appeals and affirming the assessee&#039;s entitlement to interest.</description>
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      <pubDate>Tue, 15 Nov 1983 00:00:00 +0530</pubDate>
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