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2004 (6) TMI 284 - AT - Income TaxExtract: .......The Hon rsquo ble Supreme Court has clearly held in the case of Anjum M.H. Ghaswala that the expression shall in the provisions of ss. 234A, 234B and 234C has been deliberately employed by the legislature and the intent of the provisions is to levy interest in all cases where such levy is attracted. 12. In the result, this appeal is partly allowed.
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