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2019 (8) TMI 938 - SCH - Income TaxInterest u/s 234B and 234C - Imposition of interest is justified under sections 234B and 234C, save and except on the income which arises from retrospective operation of any statute, decision etc. In those type of cases, the assessee is unable to know and assess his income and pay advance tax accordingly - HELD THAT:- Delay condoned. Leave granted.
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