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1979 (5) TMI 69 - ITAT MADRAS-AExtract: .......ome special circumstances for which the assessee could at least be held indirectly responsible, which material is absent in the present case. No delay, in our view, can be attributed to the assessee. The payment has to be considered as having been made by the due date and would, therefore, constitute payment of advance tax. The appeal is dismissed.
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