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    <title>Court Upholds Interest Imposition for Late Tax Returns u/s 234A for Assessment Years 2001-02, 2002-03.</title>
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    <description>Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the said decision nor can it be stated to be unreasonable. - HC</description>
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      <description>Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the said decision nor can it be stated to be unreasonable. - HC</description>
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