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1992 (1) TMI 134 - AT - Income TaxExtract: .......st under section 217 as well as under section 139(8). The assessing authority is, therefore, directed to calculate the interest chargeable under sections 217 and 139(8), if any, after taking into consideration the entire amount of advance tax paid within the respective financial years. 13. In the result all the appeals are treated as partly allowed
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