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Waiver of interest u/s 215 - if the AO is not diligent enough and does not complete the assessment...

Waiver of interest u/s 215 - if the AO is not diligent enough and does not complete the assessment within the said period of one year, any interest liability for the period beyond that one year cannot be foisted on the assessee unless the delay in not completing the assessment within the period of one year is clearly attributable to the assessee - HC .....

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