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2004 (5) TMI 234 - AT - Income TaxExtract: .......ality cannot be applied. 6. The next ground of appeal is charging of interest under section 234B. Charging of interest is compensatory in nature and consequential as per the provisions of the Act. The same is to be charged as per law. The appeal and cross-objection of assessee are dismissed and the appeal and cross-objection of revenue are allowed.
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