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2010 (12) TMI 1296 - AT - Income TaxExtract: .......der sec. 234B & 234C accordingly after giving credit of the amount seized against the advance tax liability fallen due on 15th March, 2009. Thus, the order of the CIT(A) is upheld with the above observation. 13. In the result, the appeal filed by the revenue is dismissed. 14. This decision is pronounced in the Open Court on 10th December, 2010.
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