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2001 (8) TMI 283 - AT - Income TaxExtract: .......ed to the facts of this case. This being so, no interest under ss. 234B or 234C could be charged. This ground of appeal taken by the assessee is, therefore, allowed, Cross-objection filed by the assessee is partly allowed. 14. In the net result, the appeal filed by the Revenue is allowed and cross-objection filed by the assessee is allowed in part.
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