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2006 (6) TMI 250 - AT - Income TaxExtract: .......erest under section 234A in terms of our above observations. We, therefore, confirm the action of the CIT(A) in this regard as well, and decline to interfere on this count as well. 11. In the result, while the appeal of the revenue is dismissed, cross- objection filed by the assessee is allowed for statistical purposes in the terms indicated above.
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