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1992 (11) TMI 120 - AT - Income TaxExtract: ....... misnomer to call it Individual . 14. Thus, having regard to the facts and circumstances of the case and after carefully considering the law on the point, we hold that the case of the assessee is coming within the ken of section 194A, as such interest under section 201(1A) was rightly charged. 15. In the result, appeals of the revenue stand allowed
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