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1998 (11) TMI 96 - KARNATAKA HIGH COURTExtract: .......led for the waiver of interest. Accordingly, the orders of the learned single judge and the Commissioner are set aside and the application filed by the appellant for waiver is allowed and it is declared that the appellant is entitled for waiver of interest levied under section 139 and section 217 of the Act. Accordingly, the writ appeal is allowed.
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