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2004 (10) TMI 607 - AT - Income TaxExtract: .......unt of the travel agent in the assessee book. d) There was no payment either of such excess by the assessee to the travel agent in cash of cheque or any other mode. We therefore, set aside the order passed by the AO treating the assessee as in default under Section 201 (1) and levying interest of ₹ 21,13,224 u/s. 201(1A) and allow the appeal.
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