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    <title>Section 241A Refund Withholding Challenged; Court Orders Revenue to Release Refund Due to Unjustified AO Reasons.</title>
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    <description>Withholding of refund claim in exercise of powers u/s 241A - Scope and validity of reasons recorded by the AO - the exercise of the powers would not be justified in facts of the case. - Revenue directed to release the refund amount.</description>
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