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    <description>The Appellate Tribunal ITAT Ahmedabad upheld the CIT(A)&#039;s decision regarding the non-granting of compensation for a delayed refund. The Tribunal affirmed the dismissal of the appeal, citing the Supreme Court&#039;s ruling in the Gujarat Flouro Chemicals case, which clarified the absence of a provision for compensation under section 214 of the Income Tax Act.</description>
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      <description>The Appellate Tribunal ITAT Ahmedabad upheld the CIT(A)&#039;s decision regarding the non-granting of compensation for a delayed refund. The Tribunal affirmed the dismissal of the appeal, citing the Supreme Court&#039;s ruling in the Gujarat Flouro Chemicals case, which clarified the absence of a provision for compensation under section 214 of the Income Tax Act.</description>
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