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1995 (6) TMI 77 - ITAT JAIPURExtract: .......d on assessment, all put together, if they are found to be in excess of the liability under the Act, the assessee shall be entitled to interest under s. 244(1A). 9. Thus, in the instant case, it was not right on the part of the AO to refuse interest on the amount of TDS of Rs. 19,205. We direct him to do so. 10. The appeal is, accordingly, allowed.
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