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1997 (4) TMI 105 - AT - Income TaxExtract: .......cause of certain additions which the assessee could not anticipate, we hold that the judgment of the Gujarat High Court in the case of Bharat Machinery and Hardware Mart is applicable. We accordingly reverse the findings of the CIT(A) and hold that the assessee is not liable to interest under s. 215. 9. In the result, the appeal is allowed in part.
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