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2017 (10) TMI 389 - HC - Income TaxInterest u/s 234B and 234C not chargeable if the total income is assessed to tax under section 115J - Held that:- Interest cannot be charged under section 234B and 234C of the Act where the total income is determined under sec 115J of the Act. See Kwality Biscuits Ltd case [2006 (4) TMI 121 - SUPREME Court] - Decided against the Revenue and in favour of the assessee.
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