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2004 (3) TMI 372 - ITAT MADRAS-C
Extract:
.......dit of Rs. 8,64,72,445 first, before the charging of interest under ss. 234B and 234C of the IT Act, 1961. 6.11 Thus, looking the point at issue, both from logical and legal angles, we are unable to uphold the orders of the first appellate authority in denying the claim of the assessee. 7. In the result, the appeal filed by the assessee is allowed.