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1996 (12) TMI 124 - AT - Income TaxExtract: ......., it was beyond the scope of s. 143(1)(a). 7. In the light of the above discussion, we direct the AO to recompute the taxable income for the purpose of computing interest under s. 234A of the Act and not to exclude the self-assessment tax under s. 140A paid by the assessee on 27th July, 1993. 8. In the result, the appeal by the assessee is allowed.
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