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2007 (11) TMI 628 - HC - Income TaxExtract: ....... not is dispute that in view of amendment of Section 234-A of the Act, as the same as retrospective effect, the appellant is liable to pay interest under Section 234 of the Act. Therefore, we are of the opinion that the authorities were justified un rejecting the claim of the assessee and awarding interest. 4. Accordingly, this appeal is dismissed.
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