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    <description>The ITAT dismissed the revenue&#039;s appeal and upheld the CIT(A)&#039;s order directing the AO to adjust the seized cash against the advance tax liability from the date of request. The interest under sec. 234B and 234C was to be recomputed accordingly, following precedents and the Delhi High Court decision.</description>
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      <description>The ITAT dismissed the revenue&#039;s appeal and upheld the CIT(A)&#039;s order directing the AO to adjust the seized cash against the advance tax liability from the date of request. The interest under sec. 234B and 234C was to be recomputed accordingly, following precedents and the Delhi High Court decision.</description>
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