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1993 (6) TMI 117 - ITAT DELHI-C
Extract:
.......terest claimed Rs. 11,325 can be sustained. The disallowance of interest of Rs. 8,493 is unjustified. Therefore, the ITO is directed to allow the same. 9. The issue regarding charging of interest under s. 217 is consequential. The ITO is directed to revise the interest on the basis of above findings. 10. In the result, the appeal is partly allowed.