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1991 (3) TMI 200 - ITAT DELHI-BExtract: ....... or belief of the assessee. Considering the totality of the circumstances of the case, we are of the view of that the estimate filed by the assessee was a bona fide estimate and not an underestimate to the knowledge or belief of the assessee. Interest under s. 216 is thus unwarranted and accordingly deleted. 9. In the result, the appeal is allowed.
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