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2011 (2) TMI 1575 - ITAT AHMEDABADExtract: .......elied upon which we find is clearly distinguishable. We, therefore, do not find any merit in the appeal of the assessee on ground No.1. 7. Charging of interest is mandatory and consequential and is also not argued. The same is also rejected. 8. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 15-02-2011.
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