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2006 (4) TMI 208 - AT - Income TaxExtract: .......harging of interest under s. 234B of the Act. 22. The charging of interest under s. 234B as has been held to be mandatory and consequential. Therefore, only consequential relief is allowed to the assessee. 23. In the result, the appeal of the Revenue stands dismissed and cross-objection is partly allowed and partly allowed for statistical purposes.
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