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1993 (5) TMI 16 - HC - Income TaxExtract: .......ssessment on interest, and then claiming adjustment. In our opinion, it is a fit case where we should impose exemplary costs on the Revenue which we assess at Rs. 11,000 (including counsel fee of Rs. 5,500). Rule is made absolute. A copy of this order will be sent to the Indian Overseas Bank, Tolstoy Marg, New Delhi, by the registry for compliance.
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