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2010 (3) TMI 924 - AT - Income TaxExtract: ....... section 234B is mandatory and consequential to additions made, we do not find any infirmity in the order passed by the Commissioner of Income-tax (Appeals) confirming the charging of interest under section 234B of the Act. In the result, the appeal filed by the assessee is partly allowed. The order pronounced in open court on the 12th March, 2010.
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