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2012 (11) TMI 1147 - AT - Income TaxExtract: .......ccount of law, which was brought in retrospectively. Since there is no other contradictory decision on this, by following the aforesaid decision we hold that this is not a fit case for levy of interest under section 234B of the Act. 7. In the result, appeal filed by the assessee is allowed. Order pronounced in the open court on 29th November, 2012.
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