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1973 (2) TMI 19 - HC - Income TaxWhether the provision for treating the registered firm as unregistered one for the purpose of levying interest for belated returns would be in violation of article 14 of the Constitution -Whether advance tax paid can be reduced for the purpose of levying interest from the tax payable - the application is partly allowed. While the order of the Income-tax Officer charging interest holds good, he is directed to determine the actual interest payable by the assessee by making appropriate allowance of the advance tax paid by the assessee
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