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2011 (1) TMI 1572 - AT - Income TaxExtract: .......l position that in case there are two contrary views on a particular issue, the view which favours the assessee should be adopted. In view of above, interest u/s 234D is not justified and the same is directed to be deleted. 7. In the result, the appeal is partly allowed as indicated above. Decision pronounced in the open court on 31st January 2011.
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