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1990 (9) TMI 126 - AT - Income TaxExtract: ....... The income was, therefore, subject to tax deductible at source. It was not deducted because it was not paid or credited to the assessee s account. We, therefore, hold that the assessee was not liable to interest under section 217 and, therefore, delete the levy. The assessee succeeds on this ground. 17. In the result, the appeal is allowed in part
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