Interest on Enhanced Tax: Exclude Period u/s 234B(1); Apply Section 234B(3) Until Assessment Completion.

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....In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was only be considered for levy of interest u/s. 234B(3) on the enhanced amount of tax. - AT....