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2005 (1) TMI 332 - AT - Income TaxExtract: .......w the assessee reasonable opportunity to quantify the value of the same in financial year 1992-93, and thereafter charge interest under section 201(1A) in relation thereto. 42. In the result, while the assessee s appeal against the order under section 201(1) is allowed the assessee s appeal against the order under section 201(1A) is partly allowed.
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