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    <title>2007 (11) TMI 71 - UTTARAKHAND HIGH COURT</title>
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    <description>The High Court upheld the decision of the Assessing Officer to impose interest under sections 234B, 244A, and 220(2) of the Income-tax Act for non-payment of demand for the assessment year 1998-99. The Court ruled in favor of the Revenue, setting aside the orders of the lower tribunals and emphasizing the validity of the interest imposition. The appeal challenging the dismissal of interest under section 234B was rejected, and no costs were awarded in the matter.</description>
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    <pubDate>Fri, 02 Nov 2007 00:00:00 +0530</pubDate>
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      <description>The High Court upheld the decision of the Assessing Officer to impose interest under sections 234B, 244A, and 220(2) of the Income-tax Act for non-payment of demand for the assessment year 1998-99. The Court ruled in favor of the Revenue, setting aside the orders of the lower tribunals and emphasizing the validity of the interest imposition. The appeal challenging the dismissal of interest under section 234B was rejected, and no costs were awarded in the matter.</description>
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      <pubDate>Fri, 02 Nov 2007 00:00:00 +0530</pubDate>
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