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2002 (8) TMI 257 - ITAT BANGALOREExtract: .......f Rs. 10,000 towards telephone expenses. This ground has not been pressed by the learned counsel and in accordingly dismissed for non-prosecution. 8. The next ground relates to charging of interest under ss. 234B and 234C, which are consequential and the same will follow consequent to our above order. 9. In the result, the appeal is partly allowed.
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