https://www.taxtmi.com/caselaws?id=60217 The Appellate Tribunal ITAT CALCUTTA-B ruled in favor of the assessee in a case concerning original assessment computation, treatment of advance tax for interest calculation, and a conflict between provisions of section 214(1) and section 214(2) of the IT Act. The Tribunal upheld the CIT (A)'s directives, dismissing the Department's appeals and affirming the calculation and grant of interest on the refund up to the date of refund as instructed by the CIT (A). en-us Thu, 08 May 1986 00:00:00 +0530 Tue, 04 Jan 2011 12:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60217 The Appellate Tribunal ITAT CALCUTTA-B ruled in favor of the assessee in a case concerning original assessment computation, treatment of advance tax for interest calculation, and a conflict between provisions of section 214(1) and section 214(2) of the IT Act. The Tribunal upheld the CIT (A)'s directives, dismissing the Department's appeals and affirming the calculation and grant of interest on the refund up to the date of refund as instructed by the CIT (A). Case-Laws Income Tax Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60217