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Charging interest u/s. 234B - determination of period - As intimation u/s.143(1) is obviously not an assessment and it is the case of “Assessment ” for the first time in the hands of assessee u/s.147, the case will fall under sub-section(1) of section 234B. - Tri

Income Tax - Charging interest u/s. 234B - determination of period - As intimation u/s.143(1) is obviously not an assess .....

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