https://www.taxtmi.com/caselaws?id=61540 The Tribunal partly allowed the department's appeal, reinstating interest under section 234C for specific instalment dates post the enactment of section 115JA. It held that while the assessee was not liable for advance tax on specific dates before section 115JA, the liability arose for subsequent due dates. The decision was based on the interpretation of provisions governing advance tax under section 115JA and the applicability of other Income-tax Act provisions to companies under section 115JA. en-us Wed, 19 Jan 2005 00:00:00 +0530 Thu, 29 Dec 2016 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61540 The Tribunal partly allowed the department's appeal, reinstating interest under section 234C for specific instalment dates post the enactment of section 115JA. It held that while the assessee was not liable for advance tax on specific dates before section 115JA, the liability arose for subsequent due dates. The decision was based on the interpretation of provisions governing advance tax under section 115JA and the applicability of other Income-tax Act provisions to companies under section 115JA. Case-Laws Income Tax Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61540