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1991 (3) TMI 178 - ITAT AHMEDABAD-BExtract: .......y the recipient of the amount. The Calcutta High Court held that the fact that tax deductible at source could not be recovered under section 231 of the Act would not be a bar for levy of interest under section 201(1A) of the Act. We respectfully follow said decision and reject the additional ground raised by the assessee. 8. The appeal is dismissed
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