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2004 (12) TMI 304 - ITAT BANGALORE-B
Extract:
.......llegal. 5.4 On the basis of the above findings and discussion, we feel the appeals are allowable and accordingly we hold that order of the authorities below is to be cancelled as unsustainable. Accordingly, the tax liability under section 201(1) and interest levied under section 201(1A), both are deleted. In the result, all the appeals are allowed.