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    <title>1985 (1) TMI 133 - ITAT DELHI-E</title>
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    <description>The Tribunal upheld the levy of interest under section 139(8) on a registered firm despite the firm&#039;s arguments against it. The Tribunal cited legal precedents supporting the interest levy and rejected the firm&#039;s appeal. Regarding alleged mistakes in the Tribunal&#039;s order, the Tribunal found no basis for rectification, concluding that the firm&#039;s petition lacked merit and was primarily based on dissatisfaction with the Tribunal&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65146</link>
      <description>The Tribunal upheld the levy of interest under section 139(8) on a registered firm despite the firm&#039;s arguments against it. The Tribunal cited legal precedents supporting the interest levy and rejected the firm&#039;s appeal. Regarding alleged mistakes in the Tribunal&#039;s order, the Tribunal found no basis for rectification, concluding that the firm&#039;s petition lacked merit and was primarily based on dissatisfaction with the Tribunal&#039;s decision.</description>
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