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1981 (4) TMI 115 - AT - Income TaxExtract: .......62 46 ITR 741 (All.). Hence, we hold that the attachment order under consideration did not create any charge envisaged under section 24(1)(iv) and so the claim of the assessee has been rightly rejected. 6-9. Paras 6 to 9 are not printed here as they deal with minor issues not covered in the synopsis. 10. In the result, the appeal is partly allowed.
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