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1995 (6) TMI 60 - ITAT DELHI
Extract:
.......R 1979 SC 429 were followed. Accordingly we delete the disallowance of Rs. 98,532. 39. The charging of interest under sections 139(8) and 217 is consequential. 40. The assessee s claim for awarding of costs is not allowable in view of the judgment of the Madras High Court in the case of R.M. Seshadri. 41. In the result, the appeal is partly allowed