https://www.taxtmi.com/caselaws?id=60212 Section 214(2) of the Income-tax Act was treated as clear in allowing interest on refund of advance tax up to the date of refund, not merely up to the date of regular assessment. That interpretation was supported by Delhi and Madras High Court decisions, and no contrary High Court authority was shown. On that basis, the Tribunal view did not raise any referable question of law for a reference under section 256(1), and the request for reference was declined. en-us Thu, 07 Nov 1985 00:00:00 +0530 Tue, 04 Jan 2011 12:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60212 Section 214(2) of the Income-tax Act was treated as clear in allowing interest on refund of advance tax up to the date of refund, not merely up to the date of regular assessment. That interpretation was supported by Delhi and Madras High Court decisions, and no contrary High Court authority was shown. On that basis, the Tribunal view did not raise any referable question of law for a reference under section 256(1), and the request for reference was declined. Case-Laws Income Tax Thu, 07 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60212