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2001 (5) TMI 136 - AT - Income TaxExtract: .......geability of interest under ss. 234B and 234C is concerned, the same is restored to the file of the AO for fresh adjudication in accordance with law taking into consideration the decision of the Hon ble Supreme Court in the case of CIT and Ors. vs. Ranchi Club Ltd. reported in (2000) 164 CTR (SC) 200. 9. In the result, assessee s appeal is allowed.
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