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2006 (9) TMI 551 - ITAT MUMBAIExtract: .......source during the relevant financial year. Respectfully following the Tribunal Special Bench decision in the case of Motorola Inc. 2005 95 ITD 269 (Delhi) we direct the Assessing Officer to delete the interest levied under section 234B. 14. In the result, the appeals are allowed in part. 15. Order pronounced in the open court on September 18, 2006.
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