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    <title>2015 (10) TMI 2163 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal for the assessment year 1992-93. The interest charged under section 234D of the Income-tax Act was deemed unjustified and was set aside. The issue of timeliness regarding the order under section 154 of the Act was dismissed as academic, as the substantive issue on interest under section 234D was decided in favor of the assessee.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal for the assessment year 1992-93. The interest charged under section 234D of the Income-tax Act was deemed unjustified and was set aside. The issue of timeliness regarding the order under section 154 of the Act was dismissed as academic, as the substantive issue on interest under section 234D was decided in favor of the assessee.</description>
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