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    <title>1997 (7) TMI 646 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Appellate Tribunal ruled in favor of the applicants in two cases involving excess tax payments. The Tribunal directed the respondents to refund the excess tax amounts as they were deemed tax paid in excess. Additionally, the applicants were entitled to interest under section 10B for the undue retention of the excess amounts. The Tribunal specified that interest should be paid within three months from the date of the order. No costs were awarded, and the decision applied to both cases.</description>
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      <description>The Appellate Tribunal ruled in favor of the applicants in two cases involving excess tax payments. The Tribunal directed the respondents to refund the excess tax amounts as they were deemed tax paid in excess. Additionally, the applicants were entitled to interest under section 10B for the undue retention of the excess amounts. The Tribunal specified that interest should be paid within three months from the date of the order. No costs were awarded, and the decision applied to both cases.</description>
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      <pubDate>Thu, 24 Jul 1997 00:00:00 +0530</pubDate>
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