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High Court Examines Interest Levy u/ss 234A, 234B, 234C Despite Taxpayer's Request for Advance Tax Adjustment.

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....Interest under Section 234A, 234B & 234C - the interest for default in payment of tax / advance tax for the reason that assessee had already made a request for adjustment of the amount against the advance tax which was already in the custody of the department - HC....

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