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2011 (8) TMI 1225 - AT - Income TaxExtract: .......following the same, we hold that the AO was not justified in levying the interest under section 234D of the Act and accordingly the same is deleted. The ground taken by the assessee is therefore allowed. 24. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 10th August, 2011.
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