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2013 (10) TMI 1334 - AT - Income TaxExtract: ....... respect succeeds. Revenue's grounds in this respect fail. 17.8. The charging of interest u/s 234B is consequential. 18. To sum up, assessee's appeal for A.Y. 1994-95 is allowed and for A.Y. 1996-97 is partly allowed. Revenue's appeals for both the assessment years in question are dismissed. Order pronounced in open court on 18-10-2013.
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