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2006 (11) TMI 358 - ITAT DELHIExtract: .......cerned, we are inclined to adopt the interpretation which is in favour of the assessee. We, therefore, reverse the order of the lower authority and hold that no interest under sections 234B and 234C is chargeable while computing the income of the assessee in terms of section 115J of the Act. 25. In the result, the appeal of the assessee is allowed.
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