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2013 (1) TMI 1038 - BOMBAY HIGH COURTExtract: .......omputed under a special provision u/s 44 of the Act? (c) Whether on facts and in the circumstances of the case and in law, the Hon'ble ITAT justified while confirming the findings of Commissioner of Income Tax (Appeals) deleting the interest u/s 234D of the Act for Rs.2,90,568/.” 2 To be heard along with Income Tax Appeal No.1138 of 2010.
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