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2005 (5) TMI 236 - AT - Income TaxExtract: ....... usance interest as held by both the Members, it would be liable to interest under section 201(1A) if the same was not paid or paid belatedly. The decision of the CIT(A) is therefore to be reversed and that of the Assessing Officer is to be restored. 10. In the result revenue s appeals are to be allowed and COs by the assessees are to be dismissed.
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