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    <title>1994 (7) TMI 20 - RAJASTHAN High Court</title>
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    <description>The High Court of Rajasthan held that the assessee is entitled to interest on the refunded amount under sections 214 and 244(1A) of the Income-tax Act. The court ruled that interest should be granted from the date of regular assessment and cannot be denied based on the mode of payment, as long as specified conditions are met. The decision emphasized adherence to legal precedents and ensuring the rights of the assessee are upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=19286</link>
      <description>The High Court of Rajasthan held that the assessee is entitled to interest on the refunded amount under sections 214 and 244(1A) of the Income-tax Act. The court ruled that interest should be granted from the date of regular assessment and cannot be denied based on the mode of payment, as long as specified conditions are met. The decision emphasized adherence to legal precedents and ensuring the rights of the assessee are upheld.</description>
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      <pubDate>Thu, 21 Jul 1994 00:00:00 +0530</pubDate>
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