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2006 (2) TMI 595 - AT - Income TaxExtract: ....... in absurd position. That cannot be the intention of the Legislature. 7. In the light of the discussion above, and respectfully following the Amritsar Bench decision of the Tribunal, we accept the assessee rsquo s working of interest under section 234C of the Act and direct the Assessing Officer accordingly. 8. In the result, the appeal is allowed.
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