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    <title>2010 (6) TMI 633 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the deletion of interest under section 234B as the assessee was not liable to pay advance tax on unknown income. However, the interest computation under section 234A was modified, directing the Assessing Officer to charge interest only for the period from 1-9-1999 to 30-11-2007. The revenue&#039;s appeals were partly allowed, with the same reasoning applied to all similar appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122149</link>
      <description>The Tribunal upheld the deletion of interest under section 234B as the assessee was not liable to pay advance tax on unknown income. However, the interest computation under section 234A was modified, directing the Assessing Officer to charge interest only for the period from 1-9-1999 to 30-11-2007. The revenue&#039;s appeals were partly allowed, with the same reasoning applied to all similar appeals.</description>
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