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2009 (1) TMI 6 - HC - Income Tax
Whether Tribunal was right in holding that interest under Section 234B and 234C was leviable in case of computation of income under the provisions of Section 115JA - assessee contend that in a case of computation of income u/s 115JA, Section 234B and 234C are not leviable – book profit - question is answered in the negative against the Revenue and in favour of the assessee