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    <title>2016 (1) TMI 1353 - DELHI HIGH COURT</title>
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    <description>The Court referred the questions regarding the entitlement to interest under Section 244A of the Income Tax Act on self-assessment tax refunds and the appropriate date for such interest to a larger bench of three Judges due to conflicting decisions and unresolved issues post a Supreme Court judgment. Emphasizing the need for clarity and resolution of conflicting precedents, the Court sought a comprehensive decision on the interpretation of Section 244A and the date for awarding interest on refunds.</description>
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