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    <title>2020 (4) TMI 724 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court allowed the writ petition, granting the petitioner interest under Section 244A of the Income Tax Act from a specified date until the date of payment. The judgment clarified the distinct applicability of Sections 132B(4) and 244A of the Act and emphasized the entitlement to interest on delayed refunds under the relevant legal provisions.</description>
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      <description>The High Court allowed the writ petition, granting the petitioner interest under Section 244A of the Income Tax Act from a specified date until the date of payment. The judgment clarified the distinct applicability of Sections 132B(4) and 244A of the Act and emphasized the entitlement to interest on delayed refunds under the relevant legal provisions.</description>
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