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2001 (7) TMI 300 - ITAT MADRAS-CExtract: .......ment of tax by that concern for the purpose of levying interest on the assessee under section 201(1A). The order levying interest on the appellant will be modified accordingly. 13. In the result, these two appeals filed by the appellant for the assessment years 1996-97 and 1997-98 are partly allowed. The ITO, TDS will revise the orders accordingly.
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