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2005 (5) TMI 290 - AT - Income TaxExtract: .......n nature and does not require any specific adjudication. 65. Ground No. 4 relates to charging of interest under ss. 234A, 234B and 234C of the IT Act. Charging of interest is consequential in nature and the AO shall work out the interest and finally determine the taxable income. 66. In the result, the appeal filed by the assessee is partly allowed.
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