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1986 (4) TMI 91 - ITAT BOMBAY-CExtract: .......been allowed the interest under section 214 on the excess payment of the advance tax and the assessment should have been modified to rectify this mistake apparent from the record. On this issue, therefore, the order of the Commissioner (Appeals) appears to be justified and is upheld. 7. The appeal filed by the revenue fails and is hereby dismissed.
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