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    <description>The High Court dismissed the appeals, upholding the decision of the Tribunal regarding the liability for interest under Section 234B in the case of non-payment of tax under Section 115JC. The Court found no substantial question of law arising from the matter, affirming the invocation of the proviso of Section 234B by the Assessing Officer and the decisions of the CIT(A) and the Tribunal.</description>
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      <description>The High Court dismissed the appeals, upholding the decision of the Tribunal regarding the liability for interest under Section 234B in the case of non-payment of tax under Section 115JC. The Court found no substantial question of law arising from the matter, affirming the invocation of the proviso of Section 234B by the Assessing Officer and the decisions of the CIT(A) and the Tribunal.</description>
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