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1999 (2) TMI 52 - HC - Income TaxExtract: .......am of the view that interest under section 139(8) requires waiver, interest under section 217 on the same reasoning is also to be waived in respect of the income derived by the assessee on sale of import entitlement which was made taxable because of retrospective amendment by the Finance Act, 1990. Petitions are allowed with the above observations.
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