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2010 (5) TMI 667 - AT - Income TaxExtract: .......lates to charging of interest under sections 234A, 234B, 234C and 234D. Charging of interest is consequential and, therefore, rejected. 37. Ground No. 7 is general in nature is, therefore, rejected. 38. As a result, appeal filed by the assessee is partly allowed. 39. As a result, appeal of the assessee as well as of revenue both are partly allowed.
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