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    <title>2017 (7) TMI 873 - Supreme Court</title>
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    <description>The Supreme Court addressed the conflicting views between High Court benches regarding the grant of interest under Section 244A of the Income Tax Act. The Court emphasized the importance of consistency and resolved the issue by remanding the appeal back to a larger Bench for a fresh decision. The Supreme Court highlighted the need to refer matters to larger Benches to ensure uniformity and clarity in legal interpretation. The appeal was disposed of with directions for the High Court to reconsider the issue along with related cases by a larger Bench, emphasizing the significance of judicial consistency.</description>
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