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2005 (11) TMI 374 - AT - Income TaxExtract: .......e to decline interest under section 244A, even though our reasoning for reaching that conclusion are different from the reasoning adopted by the CIT(A). That does not however effect the outcome of the decision. 10. For the reasons set out above, we approve the view taken by the CIT(A) and decline to interfere in the matter. The appeal is dismissed.
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