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2010 (10) TMI 516 - AT - Income TaxTDS - Tax not deducted at source for the expenditure u/s 40(a)(ia) of the I T Act - levy of interest u/s. 234A, 234B and 234C of the Act - whether the interest levied u/s. 234A, 234B and 234C is in accordance with law - assessee had filed waiver application before the CCIT and the same was dismissed by the CCIT stating that the condition prescribed as per the Board Notification dated 23.5.1996 was not satisfied by the assessee for grant of waiver – no infirmity in the order of CIT(A) and no interference called for - assessee dismissed
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