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2002 (5) TMI 214 - AT - Income TaxExtract: ....... to the interest under s. 234B. As this ground of appeal is consequential in nature, we direct the AO calculate the interest if any on the basis of income determined as per our order. While doing so, the AO, will also consider the withdrawal of interest under s. 244A of the Act. 29. In the result, the appeal filed by the assessee is partly allowed.
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