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2010 (4) TMI 863 - AT - Income TaxExtract: .......t chargeable under sections 234B and 244A as per provisions of law contained in that behalf. 30. In the result, the appeal filed by the assessee is partly allowed for a statistical purpose as ground relating to the charging of interest under sections 234B and 244A has been restored back to the file of the Assessing Officer for reworking as per law.
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