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1997 (11) TMI 127 - ITAT DELHI-BExtract: .......and circumstances of the case and taking a pragmatic view of the entire case we feel that the assessee deserves relief. Accordingly, we delete the disallowance of Rs. 36,000 on account of interest in relation to all the 3 assessment years and direct the AO to allow relief to the assessee on the said basis. 8. In the result, the appeals are allowed.
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