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2009 (3) TMI 644 - AT - Income TaxExtract: .......hstanding the fact that this provision, for the purpose of assessed tax, uses the words any tax deducted or collected at source . In other words, the charge of interest will follow only if there is a default of non-payment of advance-tax. In absence of the default, the interest cannot be charged. 4. In the result, all the three appeals are allowed.
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