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    <description>The Tribunal set aside the order of the Principal Commissioner of Income Tax and restored that of the Assessing Officer. The appeal by the assessee was partly allowed, with the PCIT&#039;s findings upheld only regarding the interest component on the refund received. The Tribunal&#039;s decision was based on a detailed analysis of the issues, legal provisions, and judicial precedents, resulting in a favorable outcome for the assessee.</description>
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      <description>The Tribunal set aside the order of the Principal Commissioner of Income Tax and restored that of the Assessing Officer. The appeal by the assessee was partly allowed, with the PCIT&#039;s findings upheld only regarding the interest component on the refund received. The Tribunal&#039;s decision was based on a detailed analysis of the issues, legal provisions, and judicial precedents, resulting in a favorable outcome for the assessee.</description>
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