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1998 (10) TMI 103 - AT - Income TaxExtract: .......06C. 8. From the above discussion, it is clear that s. 201(1A) is not applicable to an assessee who makes collection at source of the goods mentioned in the table of s. 206C. In the light of the above discussion, the order of the CIT(A) charging levy of interest under s. 201(1A) is set aside. 9. In the result, the appeal of the assessee is allowed.
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