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2002 (1) TMI 277 - AT - Income TaxExtract: .......y the Dy. CIT(A). Therefore, having regard to the fact that the additions made on all accounts had been deleted and keeping in view the reasons given by the learned authorised representative as discussed above we hold that in this case no interest under ss. 234A, 234B and 234C is chargeable. 13. In the result, the appeal of the assessee is allowed.
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