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    <title>Court Rules Interest Levy u/s 234C Mandatory, Even for Returns Filed After Section 148 Notice.</title>
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    <description>Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging of interest u/s.234C cannot be restricted to the &quot;tax due on Returned income&quot; as referred u/s 139(1) - AT</description>
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