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2007 (3) TMI 319 - AT - Income TaxExtract: .......mount was received by the assessee in the year in question and has been held to be taxable, we fail to appreciate as to why the levy of interest under section 234B be not put into operation. In our considered opinion, the ld. CIT(A) was justified in upholding the levy of interest under section 234B. 17. In the result, this appeal is partly allowed.
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