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2007 (3) TMI 301 - AT - Income TaxExtract: .......here. In above facts and in the circumstances of the case, we hold that no interest under sections 234B and 234C could be levied on the basis of Circular No.9 of 2001 or under any other provision of the Act. The learned CIT(Appeals) was fully justified in deleting the interest charged. We concur with his view and dismiss this appeal of the Revenue.
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