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2002 (2) TMI 315 - AT - Income TaxExtract: .......urt mentioned. 20. In the light of the above discussions, we are of the view that the orders of the Revenue authorities are liable to be set aside. Therefore, it cannot be held that the service charges collected by the assessee is interest simplicitor exigible to interest tax. 21. In the result, both the appeals filed by the assessee stand allowed.
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