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2011 (12) TMI 710 - ITAT DELHIExtract: .......nature. The AO shall recalculate the interest chargeable under sec. 234B, if any, on the income finally determined after giving appeal effect. 20. In the result, the appeal filed by the assessee is allowed and that of the revenue is dismissed in the manner as indicated above. 21. This decision is pronounced in the Open Court on 26th December, 2011.
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