MANUEL SONS WINES versus INCOME-TAX OFFICER
The High Court will not interfere with the decision in the writ proceeding after detailed consideration of advance tax interest payable under section 215 or section 217 or reduction of interest or 50% reduction in interest by Deputy CIT and CIT. The Indian Income Tax Act, 1961, Sections 215 and 217 of the Indian Income Tax Rules, 1962, the Constitution of the ROO of India, Article 226
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