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    <title>2013 (12) TMI 71 - Supreme Court</title>
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    <description>The Court allowed the appeal, ruling in favor of the appellant&#039;s entitlement to simple interest under Section 132B(4)(b) of the Income Tax Act from 1.12.1990 to 4.3.1994. The revenue was directed to calculate and pay the interest due to the appellant within two months from the date of the judgment, with no costs awarded.</description>
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      <description>The Court allowed the appeal, ruling in favor of the appellant&#039;s entitlement to simple interest under Section 132B(4)(b) of the Income Tax Act from 1.12.1990 to 4.3.1994. The revenue was directed to calculate and pay the interest due to the appellant within two months from the date of the judgment, with no costs awarded.</description>
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