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2005 (6) TMI 550 - AT - Income TaxExtract: .......ction 201 (1). Consequently, no interest under section 201 (1A) can be charged. Therefore, in view of these facts and circumstances, we delete the additions made, by holding the assessee was not in default in terms of section 201(1) and consequently charging interest in terms of section 201 (1A). 21. In the result appeal of the assessee is allowed.
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