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    <title>2017 (12) TMI 1524 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal, upholding the Assessing Officer&#039;s decision to charge interest under Section 234A for delayed self-assessment tax payment. The Tribunal also confirmed the levy of interest under Section 234B due to the appellant&#039;s failure to deposit advance tax. The decision was pronounced on 28/12/2017, based on the analysis of legal provisions, case law, and circulars presented by both parties.</description>
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      <description>The Tribunal dismissed the appellant&#039;s appeal, upholding the Assessing Officer&#039;s decision to charge interest under Section 234A for delayed self-assessment tax payment. The Tribunal also confirmed the levy of interest under Section 234B due to the appellant&#039;s failure to deposit advance tax. The decision was pronounced on 28/12/2017, based on the analysis of legal provisions, case law, and circulars presented by both parties.</description>
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