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1989 (10) TMI 82 - ITAT BOMBAY-BExtract: ....... before us. This finding of the CIT(A) remaining unassailable, we endorse the same and confirm his order on this point. The reasons given by him in deleting the interest under s. 216 of the Act, are proper and justified on the facts of this case. This ground of the Revenue also fails. 14. In the result, the appeal filed by the Revenue is dismissed.
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