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    <title>2023 (6) TMI 730 - ITAT AHMEDABAD</title>
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    <description>The appeals filed by the Assessee against the orders passed by the CIT(A), NFAC, Delhi for the Assessment Years 1982-83 &amp;amp; 1983-84 were partly allowed for statistical purposes. The Assessee&#039;s claims for interest on refund for both years were remanded back to the Assessing Officer for proper verification and calculation in line with Section 244A of the Income Tax Act. The judgment ensured the Assessee&#039;s rights were upheld, emphasizing the correct application of the law in determining the refund amounts.</description>
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      <description>The appeals filed by the Assessee against the orders passed by the CIT(A), NFAC, Delhi for the Assessment Years 1982-83 &amp;amp; 1983-84 were partly allowed for statistical purposes. The Assessee&#039;s claims for interest on refund for both years were remanded back to the Assessing Officer for proper verification and calculation in line with Section 244A of the Income Tax Act. The judgment ensured the Assessee&#039;s rights were upheld, emphasizing the correct application of the law in determining the refund amounts.</description>
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