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1986 (12) TMI 101 - AT - Income TaxExtract: ....... Engg. Ttd. vs. ITO (1983) 36 CTR (Guj) 195 (1984) 145 ITR 105 (Guj). Upon a consideration of these circumstances, we are of the opinion that the assessee should be granted interest when he has made sincere efforts to comply with the law relating to payment of advance-tax which was not much beyond the due date. 4. The appeal is accordingly allowed.
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