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2013 (2) TMI 713 - AT - Income TaxExtract: .......- is an allowable deduction u/s.37(1). Hence, we reverse the orders of authorities below by allowing the deduction of interest u/s.37(1) on account of late payment tax under MVAT Act, 2002. Hence, grounds of appeal taken by assessee is allowed. 6. In the result, appeal filed by assessee is allowed. Pronounced in the open court on 8th February, 2013
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