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    <title>2013 (4) TMI 980 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was allowed. The Tribunal found no double claim regarding the withdrawal of Broken Period Interest (BPI) and ruled in favor of the assessee. Additionally, the Tribunal directed the AO to allow interest under section 244A on the refund withheld by the AO, in line with relevant legal precedents. The CIT (A)&#039;s decisions were overturned, and the assessee prevailed in all issues raised.</description>
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      <description>The appeal filed by the assessee was allowed. The Tribunal found no double claim regarding the withdrawal of Broken Period Interest (BPI) and ruled in favor of the assessee. Additionally, the Tribunal directed the AO to allow interest under section 244A on the refund withheld by the AO, in line with relevant legal precedents. The CIT (A)&#039;s decisions were overturned, and the assessee prevailed in all issues raised.</description>
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