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2013 (5) TMI 868 - ITAT PANAJI
Extract:
.......ctuous and accordingly, we dismiss this ground as such. 9. Ground no. 8 Interest under Section 234A, 234B and 234C is consequential in nature and accordingly, AO is directed to re-compute the interest after giving effect to this order. 10. In the result, appeal of the Assessee is partly allowed. 11. Order pronounced in the open court on 17.05.2013.