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2009 (1) TMI 884 - ITAT BANGALORE
Extract:
.......nt year is involved. An identical issue had cropped up in the case of Sigma Aldrich Foreign Holding Company vs ACIT reported in 104 ITD 95 and the Hon'ble Tribunal was pleased to decide the issue in favour of the Revenue. Accordingly, the charging of interest u/s 234D of the Act is upheld. 27. In the result, both the appeals are partly allowed.