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2018 (4) TMI 408 - HC - Income TaxCharge of interest u/s 234B - ITAT holding the provisions of Sec. 115JC at par with the provisions of Sec. 115JA and 115JB in respect of liability of payment of advance tax prescribed u/s 208 charging of interest u/s 234B - Held that:- The appellant has retained the amount which is supposed to be paid under Section 115JC which has not been paid. In that view of the matter, the proviso of Section 234B has been rightly invoked by the AO and confirmed by the CIT(A) and the Tribunal. No substantial question of law arises.
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