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2013 (7) TMI 983 - AT - Income TaxExtract: ....... No.1-10 are thus allowed in favour of the assessee. 11. In ground No.11, the appellant has questioned charging of interest u/s 234B and 234C of the Act which is consequential and does not need independent adjudication. 12. In the result, appeal of the assessee stands allowed. 13. Order pronounced in the open court on …….. July, 2013.
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