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    <title>2001 (8) TMI 270 - ITAT AHMEDABAD-C</title>
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    <description>The appeals of the assessee for the assessment years 1985-86 and 1986-87 were allowed. The assessee was entitled to interest under section 244(1A) on the refund of interest paid under section 220(2). The Tribunal held that interest under section 244(1A) is payable on the entire refundable amount, including the excess interest paid under section 220(2), overturning the decisions of the revenue authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=56181</link>
      <description>The appeals of the assessee for the assessment years 1985-86 and 1986-87 were allowed. The assessee was entitled to interest under section 244(1A) on the refund of interest paid under section 220(2). The Tribunal held that interest under section 244(1A) is payable on the entire refundable amount, including the excess interest paid under section 220(2), overturning the decisions of the revenue authorities.</description>
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