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    <title>2014 (1) TMI 1040 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal and upheld the decisions of the CIT(A) and the ITAT regarding the grant of interest under Section 244A of the Income Tax Act for Assessment Year 2005-06. The Court emphasized that all conditions specified under Section 244A must be met when considering interest, and since the CIT(A) had ordered the interest to be granted in accordance with the law and the Tribunal had confirmed this decision, there was no valid reason to interfere with the judgments.</description>
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    <pubDate>Mon, 16 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 1040 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=242824</link>
      <description>The High Court dismissed the revenue&#039;s appeal and upheld the decisions of the CIT(A) and the ITAT regarding the grant of interest under Section 244A of the Income Tax Act for Assessment Year 2005-06. The Court emphasized that all conditions specified under Section 244A must be met when considering interest, and since the CIT(A) had ordered the interest to be granted in accordance with the law and the Tribunal had confirmed this decision, there was no valid reason to interfere with the judgments.</description>
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      <pubDate>Mon, 16 Sep 2013 00:00:00 +0530</pubDate>
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