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Interest u/s 234B(4) Charged Correctly Post-Assessment; Mandatory When Imposing Consequential Effects per Section 143(3).

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....Interest charged u/s 234B(4) though no interest levied at the time of framing of regular assessment u/s 143(3) - advance tax - it is a mandatory and while giving the consequential effect, AO has rightly charged the interest - HC....

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