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1978 (11) TMI 88 - ITAT GAUHATIExtract: .......d on by the Revenue has no application to the facts of this case since that related to the levy of interest of delayed payment of income-tax which itself is not a business expenditure. In the circumstances, we are satisfied that the AAC was right in deleting the addition and we have no hesitation in confirming his order. 5. The appeal is dismissed.
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