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2006 (6) TMI 135 - AT - Income TaxExtract: .......ssessee on 30-6-2000 while calculating interest under section 234A for the year under appeal. In taking the aforesaid view, we are ably guided by the decision of the Hon ble Delhi High Court in Dr. Prannoy Roy v. CIT 2005 254 ITR 755, which squarely covers the issue in hand. 11. In view of the foregoing, the appeal filed by the assessee is allowed.
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