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2001 (12) TMI 220 - AT - Income TaxExtract: .......sment tax on 11th April, 1995, interest under s. 234B should be computed after giving credit for the same. 18. The impugned orders of the learned CIT(A) are, therefore, set aside and the AO is directed to recompute the interest under s. 234A, 234B and 234C as per our decision given above. 19. In the result, these appeals of the Revenue are allowed.
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