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2006 (3) TMI 300 - ITAT PUNE-AExtract: .......efore, provisions of section 234B and section 234C are applicable and thus, there was no merit in the case of the assessee that interest under these sections cannot be charged on the liability under section 115JB. (6) Ground No.6, being residuary in nature does not require any decision from us. 7. In result, the appeal of the assessee is dismissed.
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