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    <title>2010 (12) TMI 1240 - DELHI HIGH COURT</title>
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    <description>Liability for interest on deferment of advance tax under Section 234B was treated as already settled against the Revenue by an earlier Delhi HC order in ITA 209/2009 dated 30 August 2010. The Court did not undertake any fresh examination of the substantive point and applied the prior decision to dispose of the matter. The appeal was dismissed on that basis.</description>
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      <description>Liability for interest on deferment of advance tax under Section 234B was treated as already settled against the Revenue by an earlier Delhi HC order in ITA 209/2009 dated 30 August 2010. The Court did not undertake any fresh examination of the substantive point and applied the prior decision to dispose of the matter. The appeal was dismissed on that basis.</description>
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