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2007 (1) TMI 215 - ITAT DELHI-IExtract: .......e question framed earlier is answered accordingly. 16. In view of the above, we do not find any infirmity in the order of the CIT(A) for directing the AO to levy interest under s. 201(1A) of the Act from the date of deductibility of tax till the payment by the deductees. 17. In the result, both the appeals of the assessee and Revenue are dismissed.
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