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2001 (2) TMI 1020 - AT - Income TaxExtract: .......nd is hence rejected. 14. Ground Nos. 9 and 10 in ITA No. 2685 are general and require no decision. 15. Ground No. 4 in ITA No. 2694/Mum./98 which is against the levy of interest under sections 234B and 234C, is consequential to our order. The other grounds are general and require no decision. 16. In the result, both the appeals are partly allowed.
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