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1991 (6) TMI 88 - ITAT AHMEDABAD-AExtract: .......would be applicable. In the present case, the AAC has confirmed the order of levy of interest under s. 201(1A) of the Act. For reasons given above, we reject the ground raised by the assessee and confirm the levy of interest. 8. ITA No. 2409 is allowed and ITA No. 3093 is dismissed. ITA No. 2410 shall be treated as allowed for statistical purposes.
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