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2001 (9) TMI 257 - AT - Income TaxExtract: .......ferent angle. The charging of interest under section 201(1A) is consequential. Since the demand of TDS from the assessee is not maintainable, in our view, no question arises for charging of interest under section a 201(1A). Hence, this ground is decided accordingly and in favour of the assessee. 24. In the result, all the seven appeals are allowed.
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