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    <title>1999 (7) TMI 682 - DELHI HIGH COURT</title>
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    <description>The Delhi HC held that an appeal can be made against penal interest charges under sections 215 and 139 of the Income Tax Act, following precedent from SC and HC. Appeal lies to the AAC in such instances.</description>
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      <description>The Delhi HC held that an appeal can be made against penal interest charges under sections 215 and 139 of the Income Tax Act, following precedent from SC and HC. Appeal lies to the AAC in such instances.</description>
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