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2005 (7) TMI 301 - AT - Income TaxExtract: .......e revised total income. Keeping in view the Supreme Court decision in the case of CIT and Ors. vs. Ranchi Club Ltd. (2000) 164 CTR (SC) 200, we hold that in view of the aforesaid retrospective amendment brought about by the Finance Act, 2001, interest under s. 234B is to be levied on the assessed tax. 9. In the result, the appeal is partly allowed.
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