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2002 (8) TMI 292 - AT - Income TaxExtract: .......mbers of the co-operative bank exceeding the limit prescribed, therefore, the action of the authorities below in creating/upholding demands under section 201(1) and interest under section 201(1A) of the Act is justified which is upheld. As such the appeals of the assessee are dismissed. 43. As a result all the appeals of the assessee are dismissed.
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