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Rectification of Mistake in Interest Charge u/s 234B of Income Tax Act Highlighted Due to Revenue's Inconsistency.

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Full Text of the Document

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....Rectification of mistake - chargeability of interest u/s 234B - the inconsistency on the part of Revenue does not lend any credence to its objection of not rectifying the order with respect to the interest charged u/s 234B of the Act. - AT....

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