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1995 (12) TMI 87 - AT - Income TaxExtract: ....... to the AO for recalculating the interest will meet the ends of justice. This ground is also, therefore, rejected. 20. In asst. yr. 1976-87, only two common grounds which have already been discussed and decided were raised. No other grounds have been raised. 21. In the result, both the appeals are treated as partly allowed for statistical purposes.
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