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2009 (12) TMI 852 - AT - Income TaxExtract: .......Court decisions, I hold that no interest u/s 234B is chargeable in the case of the appellant. Thus this ground of appeal is allowed. 41. As the learned CIT(Appeals) has followed the order of the Tribunal, we find no infirmity in the same. 42. In the result, the appeal of the Revenue is dismissed. Order pronounced on this 24th day of December, 2009.
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