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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Petitioner's Interest Claim Dismissed Under Income-tax Act</h1> The court dismissed the petitioner's claim for interest under section 244A(1)(b) of the Income-tax Act, stating that section 132 is the applicable ... Search And Seizure The petitioner claimed interest under section 244A(1)(b) of the Income-tax Act for a seized amount refunded late. The court ruled that section 132 is a self-contained code providing for interest under section 132B(4), not section 244A. The writ was dismissed, and no costs were awarded.