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1994 (10) TMI 98 - AT - Income TaxExtract: .......er of waiver of interest charged under ss. 139(8) and 217. On these facts and circumstances of the case, the Dy. CIT(A) is fully justified in deleting the impugned interest charged under ss. 139(8) and 217. Accordingly, we uphold the order of the Dy. CIT(A) though for a different reason as stated above. 12. In the result, the appeals are dismissed.
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