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2002 (8) TMI 270 - ITAT DELHI-E
Extract:
.......s held as interest chargeable under the Interest Tax Act. Relying upon the decision of the Karnataka High Court, the said ground in Appeal No. 2/Del/98 has been rejected. Thus, for identical reasons, ground No. 3 raised in Interest Tax Appeal No. 4/Del/96 is also rejected. 85. In the result, all the appeals filed by the assessee are partly allowed.