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2001 (9) TMI 267 - AT - Income TaxExtract: .......to be mandatory. Whatever language might be used in the relevant section, the purpose of enacting the provision and the possibilities of the situation are certainly required to be taken into account in considering the leviability of interest. Finally, we uphold the order of the learned CIT(A). 7. In the result, the Departmental appeal is dismissed.
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