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2005 (11) TMI 388 - AT - Income TaxExtract: .......ent. 15. Thus, we find that approach of revenue for calculation of interest under section 234B is not correct, therefore, the orders of lower authori-ties are set-aside and the claim of the assessee is allowed. The Assessing Officer is directed to calculate interest under section 234B as per above discussion. 16. In the result, appeals are allowed.
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