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2002 (11) TMI 253 - ITAT CALCUTTA-EExtract: .......demand under s. 201(1A). Since the very levy of interest under s. 201(1A) is cancelled, Revenue s grievance against the rate at which tax was held to be deductible, and other peripheral issues, become redundant. 21. In the result, assessee s appeal i.e., ITA No 103/Cal/2001 is allowed, and Revenue s appeals i.e., 237 and 238/Cal/2001 are dismissed.
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