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2008 (7) TMI 1083 - ITAT MUMBAIExtract: .......ng interest under Sections 234B and 234C of the Act. This ground is consequential to ground No. 1 and in view of our decision in respect thereof, the assessee is not liable to pay any interest under Sections 234B and 234C of the Act. Thus, this ground is dismissed as infructuous. 9. In the result, appeal filed by the assessee stands partly allowed.
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