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2003 (10) TMI 293 - AT - Income TaxExtract: ....... the assessee company will be out of the purview of interest-tax under the Interest-tax Act, 1974. 19. The only other ground relates to the levy of interest under sections 12(1), 12A and 12B of the Act. The Assessing Officer is directed to give consequential relief to the assessee. 20. In the result, all the six appeals of the assessee are allowed.
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