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    <title>1998 (12) TMI 55 - KERALA High Court</title>
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    <description>Interest under section 234B was treated as an integral part of the assessment and the appellate orders, so revisional interference under section 264 was unavailable once the assessment demand had already been carried in appeal. The High Court therefore upheld the rejection of the revision as inadmissible against the interest component. The pending waiver application was not decided in these proceedings and did not alter the maintainability issue.</description>
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      <title>1998 (12) TMI 55 - KERALA High Court</title>
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