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2011 (8) TMI 1242 - ITAT AHMEDABADExtract: .......t Year 2003-04, the provisions of section 234D is not applicable, accordingly we direct the A.O. not to charge any interest u/s. 234D of the Act. 12. In the result, appeals of the revenue in both the years are dismissed whereas appeal of the assessee is allowed in part in terms indicated hereinabove. Order pronounced in Open Court on 12 - 08- 2011.
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