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2005 (8) TMI 281 - AT - Income TaxExtract: .......on the basis of his advance tax liable on the income likely to be computed under S. 115JA of the Act. The order of the CIT(A) on this point is reversed and the AO is directed to recompute the assessee s liability to pay the interest under s. 234C of the Act, in view of our aforesaid findings. 9. In the result, the appeal of the assessee is allowed.
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