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1999 (11) TMI 17 - KERALA HIGH COURT
Extract:
.......quirements for the non-compliance of which interest is levied under section 201(1A). Judged in that background, the levy of interest is justified and the Tribunal was not justified in deleting it. The answer to the reframed question is in the negative, in favour of the Revenue and against the assessee. Reference application is accordingly answered.