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2007 (7) TMI 342 - AT - Income TaxExtract: .......and as above. 9. Ground Nos. 11 and 12 relate to the charge ability of interest under ss. 234B and 234C. Charging of interest under the aforesaid sections is consequential. The AO shall recalculate the charging of interest, if any, while giving effect to appellate order. 10. In the result, assessee s appeal stands partly allowed as indicated above.
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