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2010 (10) TMI 1201 - AT - Income TaxExtract: .......24C, and 234C are concerned. Since the levy of interest under these sections are mandatory and consequential in nature, therefore, there is no requirement of specific findings. The assessee will get the benefit as per out come of this appeal. 22. In the result, the appeal of the assessee is partly allowed. Pronounced in the Open Court on 20.10.2010
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