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    <title>2004 (5) TMI 525 - ITAT CHENNAI</title>
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    <description>The Tribunal concluded that interest under section 220(2) of the Income-tax Act can be levied on the amount specified in the demand notice, including interest levied under sections 217 and 234B. The arguments based on the Interest Tax Act and cited Supreme Court judgments were deemed irrelevant. As a result, the appeals filed by the assessee were dismissed for lacking merit.</description>
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      <title>2004 (5) TMI 525 - ITAT CHENNAI</title>
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      <description>The Tribunal concluded that interest under section 220(2) of the Income-tax Act can be levied on the amount specified in the demand notice, including interest levied under sections 217 and 234B. The arguments based on the Interest Tax Act and cited Supreme Court judgments were deemed irrelevant. As a result, the appeals filed by the assessee were dismissed for lacking merit.</description>
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