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1999 (2) TMI 94 - ITAT AMRITSARExtract: .......charging of interest under s. 234B of the IT Act. 23.d. We are of the opinion that during the year under consideration, the appellant was liable to pay advance tax under s. 208 and therefore, we are of the opinion that s. 234B is also not attracted on the facts and circumstances of the case. 24. In the result the appeal of the appellant is allowed.
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