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1998 (8) TMI 103 - AT - Income TaxExtract: .......ly. 15. As regard the ground related to the charging of interest under s. 234B no specific arguments were advanced in support of the ground which is accordingly dismissed. The AO however should recalculate the interest chargeable under the various provisions of s. 234B after giving the appeal effect. 16. In the result, the appeal is partly allowed.
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