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2005 (9) TMI 524 - AT - Income TaxExtract: .......appeal relates to levy of interest under sections 234A, 234B and 234C of the Act. This ground of appeal is set aside to the file of the Assessing Officer, who may pass a fresh order in view of the decision of the Special Bench of ITAT, Delhi, in the case of Erisson Radio System AB. 24. In the result, the appeals of the assessees are partly allowed.
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