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    <title>2025 (1) TMI 1767 - GUJARAT HIGH COURT</title>
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    <description>Petition concerns entitlement to interest on a delayed tax refund payable under a final settlement order issued pursuant to the Direct Tax Vivad Se Vishwas scheme; respondents contend a statutory explanation excludes interest under the incometax interest provision. Court directed production of affidavits from the jurisdictional assessing officer and the officer who closed the appeal to explain why the refund was not paid earlier (including bankaccount validation and transfer of the case), so as to determine interest liability. Matter listed for further hearing on 24 February 2025; no final determination on interest made.</description>
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      <title>2025 (1) TMI 1767 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=466402</link>
      <description>Petition concerns entitlement to interest on a delayed tax refund payable under a final settlement order issued pursuant to the Direct Tax Vivad Se Vishwas scheme; respondents contend a statutory explanation excludes interest under the incometax interest provision. Court directed production of affidavits from the jurisdictional assessing officer and the officer who closed the appeal to explain why the refund was not paid earlier (including bankaccount validation and transfer of the case), so as to determine interest liability. Matter listed for further hearing on 24 February 2025; no final determination on interest made.</description>
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