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    <title>2016 (10) TMI 398 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition, upholding the orders denying interest for the period of delay attributable to the assessee. The court found that the statutory provisions under Section 244A(2) were correctly applied, and the delay in curing defects in TDS certificates was rightfully attributed to the assessee, excluding those periods from interest calculation.</description>
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      <description>The court dismissed the writ petition, upholding the orders denying interest for the period of delay attributable to the assessee. The court found that the statutory provisions under Section 244A(2) were correctly applied, and the delay in curing defects in TDS certificates was rightfully attributed to the assessee, excluding those periods from interest calculation.</description>
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