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Interest Levy Mandatory u/ss 234B & 234C for MAT and Book Adjustments, Regardless of Taxpayer Belief.

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....Levy of interest u/s 234B and u/s 234C - MAT - Book Adjustments - Section 115J/115JA - assessee cannot seek to escape the mandatory levy being fastened on it under the plea that it had bona fide belief that it is not liable - AT....

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