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2013 (9) TMI 1110 - ITAT MUMBAIInterest expenditure claimed rejected - Held that:- The findings given in para 3.3 above in respect of rejection/reliability of the books of accounts and the proposed adjudication of the Ld.CIT(A) in view of the said direction may have direct impact on the issue of the impugned liability, we set aside this issue also to the files of the Ld.CIT(A) to adjudicate afresh along with the adjudication of the respective ground pertaining to the rejection/reliability of the books of accounts Levy of interest u/s. 234A, 234B and 234C is mandatory.
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