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2012 (4) TMI 647 - AT - Income TaxExtract: .......e the DRP nor even before us, accordingly ground relating to levy of interest u/s 234B of the Act, being academic ,is dismissed. 7. No additional ground having been raised before us in terms of residuary ground in the appeal, accordingly, this ground is dismissed. 8. No other plea or argument was raised before us. 9. In result, appeal is dismissed.
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