https://www.taxtmi.com/caselaws?id=60135 Interest under section 215 was linked to whether advance tax paid was less than seventy-five per cent of assessed tax. An order giving effect to an appellate order was treated as an order under section 143 and therefore as a regular assessment for computing assessed tax. On that basis, the amount of advance tax already paid exceeded the relevant threshold, so no shortfall arose and interest was not leviable. The assessee succeeded on the cross-objection, while the revenue's appeal failed. en-us Wed, 08 Feb 1984 00:00:00 +0530 Mon, 03 Jan 2011 18:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60135 Interest under section 215 was linked to whether advance tax paid was less than seventy-five per cent of assessed tax. An order giving effect to an appellate order was treated as an order under section 143 and therefore as a regular assessment for computing assessed tax. On that basis, the amount of advance tax already paid exceeded the relevant threshold, so no shortfall arose and interest was not leviable. The assessee succeeded on the cross-objection, while the revenue's appeal failed. Case-Laws Income Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60135