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1991 (4) TMI 179 - ITAT DELHI-B
Extract:
.......ell settled that where two reasonable views are possible, the one favourable to the assessee should be adopted. Considering the totality of the facts and circumstances of this case, we hold that assessee is not liable to pay interest under section 234B. The levy of interest under section 234B is accordingly deleted. 26. The appeal is partly allowed