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2005 (1) TMI 620 - AT - Income TaxExtract: ....... of Brooke Bond (India) Ltd. v. CIT 1997 225 ITR 798 is squarely applicable to the case present before us. Therefore, we decline to interfere on this finding of the authorities below. 15. The interest under sections 234B and 234C are consequential which also requires no interference by us. 16. In the result, the appeal of the assessee is dismissed.
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