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2008 (3) TMI 509 - AT - Income TaxExtract: .......-condition for levy of interest under section 234B is liability to pay advance tax and since there was no liability to pay advance tax in the present case as the entire income was subject to deduction of tax at source, the assessee cannot be held liable to pay interest under section 234B of the Act. 8. In the result, both the appeals are dismissed.
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