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Court Rules Non-Payment of Advance Tax Doesn't Excuse Interest Penalties u/s 215(1) Due to Uncontrollable Circumstances.
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....The submission that, non-payment of advance tax was on account of circumstances beyond the control of the assessee and for a reasonable cause, would not warrant deletion of interest payable on account of short payment / non-payment of the advance tax u/s 215(1) - HC....