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1982 (8) TMI 84 - ITAT BOMBAY-BExtract: ....... the ruling of the Calcutta High Court and also for the other reasons set out by us, we hold that the levy of interest under s 215(1) cannot be maintained when the advance tax paid by the assessee is not less than 75 per cent of the tax assessed in pursuance to the order of the appellate of revisional authority. 9. In result, the appeal is allowed.
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