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1995 (6) TMI 39 - AT - Income TaxExtract: .......s and evidence on record, no interest was chargeable under the aforesaid provisions of law irrespective of the fate of the additions made by the learned ITO. 18. At the time of hearing this ground was not pressed. This ground is accordingly dismissed. 19. In the result, the assessee s appeal is allowed in part and the Revenue s appeal is dismissed.
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