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2006 (3) TMI 207 - ITAT BOMBAY-JExtract: .......e ld. CIT(A) on this issue. 10. The only other ground of appeal pertains to charging of interest under sections 234A and 234B, which is admitted to be only consequential. The Assessing Officer is, therefore, directed to re-calculate the interest chargeable while giving effect to this order. 11. In the result, the assessee s appeal stands dismissed.
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