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    <title>2021 (8) TMI 922 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT MUMBAI allowed the appeal of the assessee, directing the AO to adjust the refund first against interest under section 244A of the Act before adjusting against the tax amount. The Tribunal held that the issue raised by the assessee was not debatable and should be rectified under section 154 of the Act based on established legal principles and precedents cited during the proceedings.</description>
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      <description>The Appellate Tribunal ITAT MUMBAI allowed the appeal of the assessee, directing the AO to adjust the refund first against interest under section 244A of the Act before adjusting against the tax amount. The Tribunal held that the issue raised by the assessee was not debatable and should be rectified under section 154 of the Act based on established legal principles and precedents cited during the proceedings.</description>
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