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1979 (3) TMI 101 - AT - Income TaxExtract: .......t or as could be understood by the common man, will mean only one thing, viz., the tax plaid before the assessment as required by the Act. In the light of the above we find that the AAC had rightly directed the ITO to give credit for the advance tax paid before levying interest under s. 139(8). 6. In the result the departmental appeal is dismissed.
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