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2008 (12) TMI 253 - AT - Income TaxExtract: .......34C of the Act has become consequential in nature. The AO is accordingly directed to decide the chargeability of interest, if any, under these provisions of ss. 234A, 234B and 234C afresh in view of the above submissions of learned Authorised Representative and decisions on ground Nos. 2 and 3 of the appeal. 13. In result, appeal is partly allowed.
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