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    <title>2014 (8) TMI 726 - ITAT LUCKNOW</title>
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    <description>The Tribunal dismissed all appeals of the assessee, upholding the CIT(A)&#039;s directions to recompute interest under Section 201(1A) of the Income Tax Act, 1961, based on the advance tax payments made by the deductee. The Tribunal found no merit in the appellant&#039;s arguments regarding the applicability and validity of the Section 197 certificate and the computation of interest. The order confirmed the CIT(A)&#039;s findings and directions.</description>
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      <title>2014 (8) TMI 726 - ITAT LUCKNOW</title>
      <link>https://www.taxtmi.com/caselaws?id=250776</link>
      <description>The Tribunal dismissed all appeals of the assessee, upholding the CIT(A)&#039;s directions to recompute interest under Section 201(1A) of the Income Tax Act, 1961, based on the advance tax payments made by the deductee. The Tribunal found no merit in the appellant&#039;s arguments regarding the applicability and validity of the Section 197 certificate and the computation of interest. The order confirmed the CIT(A)&#039;s findings and directions.</description>
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      <pubDate>Thu, 21 Aug 2014 00:00:00 +0530</pubDate>
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