https://www.taxtmi.com/caselaws?id=59886 The appeal was partly allowed with the Tribunal directing the deletion of the disallowance of the cess on tea and education cess under section 43B. The issue of levy of interest under section 217 was dismissed as infructuous due to a revised order resulting in a refund to the assessee without including any interest under section 217. en-us Wed, 08 Sep 1993 00:00:00 +0530 Sat, 01 Jan 2011 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59886 The appeal was partly allowed with the Tribunal directing the deletion of the disallowance of the cess on tea and education cess under section 43B. The issue of levy of interest under section 217 was dismissed as infructuous due to a revised order resulting in a refund to the assessee without including any interest under section 217. Case-Laws Income Tax Wed, 08 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59886