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2011 (6) TMI 555 - AT - Income TaxWhether provisions of section 234C are not attracted even though the cheques were realized after the due dates for payment of advance tax even though the assessee had deposited the cheques in the bank within time – Held that:- cheques were presented and deposited before the authorized banker within the due date of payment of advance tax. Cheques were admittedly encashed and amounts were realized subsequently. It is not the case of the revenue that the cheques were returned unpaid at any point of time.
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