Interest u/ss 234A & 234B Recalculated: Post Office Attached Funds Considered as Taxes Paid.

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....Interest u/s 234A and 234B - monies lying in post office deposits which were the subject matter of attachment u/s 281B of the Act should be construed as taxes paid by the assessee and accordingly interest u/s 234A and 234B has to be reworked accordingly - AT....