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2008 (1) TMI 421 - AT - Income TaxExtract: .......rily resident and the claim of exemption under section 10(15)(iv)(fa) for interest amounting to Rs. 1,97,450 is as per law. The consequential charging of interest under section 234B would also be brought to naught. We, therefore, set aside the impugned order and accept the assessee s contention. 16. In the result, appeal of the assessee is allowed.
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