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    <description>The appellate tribunal upheld the CIT(A)&#039;s decision to reject the appellant&#039;s claim for compensation for delayed refund issuance based on the interpretation of section 244A of the Income Tax Act, 1961 and relevant judicial precedents. The appeal was dismissed, emphasizing that the delay in granting interest did not entitle the appellant to additional compensation under the law.</description>
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      <description>The appellate tribunal upheld the CIT(A)&#039;s decision to reject the appellant&#039;s claim for compensation for delayed refund issuance based on the interpretation of section 244A of the Income Tax Act, 1961 and relevant judicial precedents. The appeal was dismissed, emphasizing that the delay in granting interest did not entitle the appellant to additional compensation under the law.</description>
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