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2001 (10) TMI 67 - HC - Income TaxExtract: .......ncome-tax Act was concerned. As admittedly there were other questions raised by the assessee along with the question regarding interest, such levy was clearly capable of being questioned in an appeal, as has been held in the case of Rajyam Pictures v. Addl. CIT 1978 114 ITR 847 (Mad). That question is, therefore, answered in favour of the assessee.
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