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1998 (1) TMI 1 - SC - Income TaxApplication filed u/s 220(2A) for reduction or waiver of interest levied u/s 220(2) - CBDT is not justified in rejecting the application on the ground that conditions laid down u/s 220(2A) was not satisfied - set aside the order of the High Court and of the Central Board of Direct Taxes and restore the appellant's application under section 220(2A) to the file of the Chief Commissioner
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