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2008 (4) TMI 525 - AT - Income TaxExtract: .......ment to section 17 17(3)(iii) . This amendment is prospective in nature with effect from 1-4-2002, and, therefore, was not attracted to the instant case. In view of the above, we delete the addition of Rs. 35 lakhs. 12. As regards charging of interest under section 234B, the same is consequential in nature. 13. In the result, the appeal is allowed.
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