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    <title>2006 (4) TMI 193 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal, deleting the interest levied under Section 234B(3) amounting to Rs. 6,85,058. It held that the assessee was not liable for the interest as the advance tax paid exceeded 90% of the assessed tax.</description>
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      <description>The Tribunal allowed the appeal, deleting the interest levied under Section 234B(3) amounting to Rs. 6,85,058. It held that the assessee was not liable for the interest as the advance tax paid exceeded 90% of the assessed tax.</description>
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