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1996 (6) TMI 45 - HC - Income TaxExtract: .......e taken into consideration. Thus while maintaining the 50 per cent. reduction to the assessees as per exhibits P-7 and P-11, I direct the second respondent to consider afresh as to whether the petitioners are entitled to waiver of the entire interest levied on them under section 215 of the Act. The original petitions are allowed as indicated above.
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