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2022 (2) TMI 693 - AT - Income TaxInterest u/s 234B - HELD THAT:- We find that the interest levied u/s 234B of the Act was deleted by the DRP relying upon the decision of GE Packaged Power [2015 (1) TMI 1168 - DELHI HIGH COURT] in which the Hon'ble High Court followed the decision in the case of Agence France Press [2015 (4) TMI 1331 - DELHI HIGH COURT] From the scrutiny report, on DRP’s directions, the AO has accepted the deletion. But since the matter is subjudice before the Hon'ble Supreme Court, these appeals have been preferred.
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