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2012 (1) TMI 286 - AT - Income TaxExtract: .......ssment. It has been further held that what applicable in respect of section 234B is also applicable in respect of section 234C even when assessment is made u/s 115JA. This clearly leads to an inference that interest under sections 234B and 234C are chargeable. Accordingly, these grounds are also dismissed. 6. In the result, the appeal is dismissed.
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