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1992 (6) TMI 53 - AT - Income TaxExtract: .......tory provisions relating to payment of advance tax. If requirements of provisions are satisfied, as is the present case, there is no question of charging any interest under section 216 of the Act. We, therefore, uphold the order of the CIT(Appeals). though on different reasons. 7. In the result, the departmental appeal fails and is hereby dismissed
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