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1992 (3) TMI 155 - ITAT MADRAS-CExtract: .......urpose of the Surtax Act, the deduction allowed in respect of the interest-tax payable cannot lawfully be left out of reckoning. 18. In view of the foregoing, therefore, we hold that the Commissioner of Income-tax was not justified in passing the impugned common order in revision. We, therefore, cancel it. 19. In the result, the appeals are allowed
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