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2008 (5) TMI 309 - AT - Income TaxExtract: .......e assessee was deductible under s. 24(1)(vi). Thus, these grounds are allowed. 5. Ground No. 3, regarding levy of interest under s. 234A, was not argued by the learned counsel. It is taken to be consequential in nature. The AO is directed to calculate the interest again on giving effect to this order. 6. In the result, the appeal is partly allowed.
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