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2012 (10) TMI 1194 - ITAT COCHINExtract: ....... has to be computed correctly. While giving effect to the order of this Tribunal, the assessing officer shall compute the interest u/s 234B in accordance with law. 19. In the result, the appeal of the revenue is allowed for statistical purpose and that of the taxpayer is partly allowed. Order pronounced in the open court on this 12th October, 2012.
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