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1984 (2) TMI 167 - ITAT GAUHATIExtract: .......t thereof, he should redetermine the question of allowability of interest under s. 24(1) (vi) of the IT Act, 1961. The assessee would, of course, give such details as he thinks necessary to sustain his claim. 8. With the above observations, I set aside the orders of the authorities below and restore the matter back to the ITO for doing the needful.
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