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    <title>1997 (11) TMI 50 - MADRAS High Court</title>
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    <description>The court held that the order of the Income-tax Officer refusing to grant interest on the refund is appealable. Additionally, the court determined that the provisions of section 244(1A) apply to an order passed under section 104 of the Income-tax Act, entitling the assessee to interest on the refund of tax paid. Both legal questions were answered in favor of the assessee against the Revenue, with no order as to costs.</description>
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    <pubDate>Wed, 26 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 50 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16413</link>
      <description>The court held that the order of the Income-tax Officer refusing to grant interest on the refund is appealable. Additionally, the court determined that the provisions of section 244(1A) apply to an order passed under section 104 of the Income-tax Act, entitling the assessee to interest on the refund of tax paid. Both legal questions were answered in favor of the assessee against the Revenue, with no order as to costs.</description>
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      <pubDate>Wed, 26 Nov 1997 00:00:00 +0530</pubDate>
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