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1985 (12) TMI 69 - ITAT AHMEDABAD-CExtract: .......ly for refund of interest in case of decrease in liability for tax. The introduction of this amendment itself shows that the accepted position earlier was that no interest under s. 215 could be charged in case of increase in liability for tax. Therefore, we confirm the order of the CIT (A) although for a different reason. 6. The appeal is rejected.
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