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    <title>2004 (4) TMI 38 - DELHI High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=10913</link>
    <description>The court held that the assessee is entitled to interest under section 244(1A) for interest payments under section 220(2) of the Income-tax Act, 1961, based on established legal principles and precedents. The court allowed the petition to the extent that the assessee is entitled to such interest, while the second issue regarding interest on delayed refund payment was not pressed by the petitioner and therefore not granted. The judgment favored the assessee in terms of interest entitlement under the specified sections of the Act.</description>
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    <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=10913</link>
      <description>The court held that the assessee is entitled to interest under section 244(1A) for interest payments under section 220(2) of the Income-tax Act, 1961, based on established legal principles and precedents. The court allowed the petition to the extent that the assessee is entitled to such interest, while the second issue regarding interest on delayed refund payment was not pressed by the petitioner and therefore not granted. The judgment favored the assessee in terms of interest entitlement under the specified sections of the Act.</description>
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      <pubDate>Thu, 22 Apr 2004 00:00:00 +0530</pubDate>
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