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2011 (1) TMI 1544 - AT - Income TaxExtract: .......e order of the Commissioner of Income-tax (Appeals) upholding the addition. 11. The last Ground relating to chargeability of interest under section 234A, 234B and 234C of the Act being consequential in nature needs no adjudication. 12. In the result, appeal of the assessee is dismissed. Pronounced in the open Court on the 31st day of January, 2011.
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