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1981 (3) TMI 117 - ITAT DELHI-BExtract: ....... interest which was accrued during the previous year relevant to the asst. yr. 1973-74 only can be brought to tax cannot be upheld. Consequently, we hold that the Department has every justification to collect income-tax on the amount of Rs. 28,697.55 ps. out of Rs. 75,000 addition made to the income by the ITO. 9. Thus the appeal is partly allowed.
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