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1978 (11) TMI 4 - CALCUTTA HIGH COURTExtract: .......dance with the principles laid down in the said decision. In particular, it is to be considered whether the assessee is denying its liability to pay any interest at all.. If this is so, then the matter has to be considered further. If not, and the dispute is as to the quantum or calculation of the interest charged, then the appeal should be reject.
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