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1996 (4) TMI 507 - AT - Income TaxExtract: .......We are of the view that the assessee should not have taken for granted the grant of extra shift allowance and at least to this extent, it appears that interest is leviable under section 217. Accordingly, we dismiss this ground but interest is to be calculated with reference to the finally assessed income. 28. In the result, the appeal is dismissed.
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