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    <title>1990 (2) TMI 108 - ITAT DELHI</title>
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    <description>The ITAT Delhi allowed the appeal by the assessee, ruling in favor of granting interest on the refund under s. 214(2) of the IT Act, 1961 up to the date of the actual refund. This decision was based on the interpretation of conflicting judgments and legal principles, favoring the assessee&#039;s entitlement to interest beyond the date of the original assessment.</description>
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      <title>1990 (2) TMI 108 - ITAT DELHI</title>
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      <description>The ITAT Delhi allowed the appeal by the assessee, ruling in favor of granting interest on the refund under s. 214(2) of the IT Act, 1961 up to the date of the actual refund. This decision was based on the interpretation of conflicting judgments and legal principles, favoring the assessee&#039;s entitlement to interest beyond the date of the original assessment.</description>
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