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2006 (3) TMI 290 - AT - Income TaxExtract: ....... is allowed to the extent that no interest is chargeable in the proceedings of this year, but the Assessing Officer may consider the chargeability of interest under section 234B while assessing short-term capital gains in the proceedings of assessment year 1999-2000. 6. In result, the appeal of the assessee is treated as allowed as indicated above.
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