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1993 (10) TMI 126 - AT - Income TaxExtract: .......utation thereof in the light of our order. 19. Interest under section 234B is chargeable for default in payment of advance tax and is also referable to the assessed tax. The Assessing officer is, therefore, directed to recompute the interest after giving effect to this appellate order. 20. In the result, appeal is partly allowed as indicated above.
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