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    <title>2024 (8) TMI 925 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to reinstate the interest on the refund under section 244A of the Act that was previously withdrawn through a rectification order under section 154. The Tribunal concluded that the rectification was unjustified, as the amendments to section 244A were not applicable to the assessee&#039;s case, and the Revenue had already benefited from prior tax deductions.</description>
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      <title>2024 (8) TMI 925 - ITAT MUMBAI</title>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to reinstate the interest on the refund under section 244A of the Act that was previously withdrawn through a rectification order under section 154. The Tribunal concluded that the rectification was unjustified, as the amendments to section 244A were not applicable to the assessee&#039;s case, and the Revenue had already benefited from prior tax deductions.</description>
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