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1986 (4) TMI 127 - AT - Income TaxExtract: .......tion at revised rates, is not pressed. The ground is accordingly dismissed. 14. The last ground is in regard to interest under section 215 of the Act. This is not maintainable in view of the decision of the Andhra Pradesh High Court in M. G. Bros. v. CIT 1985 154 695. This ground is also dismissed. 15. In the result, the appeals are partly allowed.
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