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    <description>The appeal was allowed, and the assessee was entitled to interest under sections 244 and 244A of the IT Act. The Tribunal set aside the order of the CIT(A) and directed the AO to allow interest in accordance with the law, emphasizing the priority of MAT credit over TDS and advance tax credits in determining the entitlement to interest on refunds.</description>
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      <description>The appeal was allowed, and the assessee was entitled to interest under sections 244 and 244A of the IT Act. The Tribunal set aside the order of the CIT(A) and directed the AO to allow interest in accordance with the law, emphasizing the priority of MAT credit over TDS and advance tax credits in determining the entitlement to interest on refunds.</description>
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