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2010 (6) TMI 657 - AT - Income TaxExtract: .......ed, thus charging of interest under section 234B was held to be not justified. Respectfully following the decision of the Hon rsquo ble Jurisdictional High Court, we hold that in the instant appeals, no interest is leviable under section 234B of the Act. 7. In the result, all the appeals of the assessees are allowed, in terms indicated hereinabove.
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