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2011 (12) TMI 319 - AT - Income TaxInterest under 234B & 234C is payable on "Advance Tax OR Assessed Income" - Held That:- In view of Jacob Export House v. CIT [2010 (7) TMI 394 - Punjab and Haryana High Court] , tax payable on income assessed under section 143(1) or 143(3) of the Act and not on the basis of income declared in the return by the assessee.
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