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2001 (9) TMI 258 - ITAT LUCKNOW
Extract:
....... ground No. 7 is not taken in this appeal. The Assessing Officer is, therefore, directed to delete the additions made on account of chargeable interest under Interest-tax Act in all these appeals. 44. In the result, whereas the Interest-tax Appeal Nos. 6 and 7 to 12/Alld./1999 are partly allowed, the Interest-tax Appeal No. 4/Luck./2001 is allowed.