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2006 (7) TMI 528 - AT - Income TaxExtract: ....... is consequential to Ground No. A and in view of our decision thereon, the question of levy of interest does not genuine, hence the assessee gets relief here also. Thus, this ground is also allowed. 9. Ground No. C was not pressed, hence the same is dismissed as not pressed. 10. In the result, the appeal filed by the assessee stands partly allowed.
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