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    <title>2013 (5) TMI 71 - ITAT MUMBAI</title>
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    <description>The appeal was allowed, and the AO was directed to grant interest under section 244A on the refund amount to the assessee. The Tribunal held that interest was due as the refund arose from an appellate order, distinguishing it from cases of voluntary deductions. The Tribunal referenced relevant provisions of the Income Tax Act and case law to support its decision, emphasizing that interest under section 244A is payable on refunds resulting from appellate orders.</description>
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      <description>The appeal was allowed, and the AO was directed to grant interest under section 244A on the refund amount to the assessee. The Tribunal held that interest was due as the refund arose from an appellate order, distinguishing it from cases of voluntary deductions. The Tribunal referenced relevant provisions of the Income Tax Act and case law to support its decision, emphasizing that interest under section 244A is payable on refunds resulting from appellate orders.</description>
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