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    <title>2006 (11) TMI 232 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing interest on the refund of interest paid under section 234B. It emphasized that section 244A entitles the assessee to interest on refunds of any amount, including interest paid under section 234B. The Tribunal distinguished the case from previous decisions and concluded that the assessee is entitled to such interest. The revenue&#039;s appeal was dismissed.</description>
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      <title>2006 (11) TMI 232 - ITAT AHMEDABAD-C</title>
      <link>https://www.taxtmi.com/caselaws?id=56488</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing interest on the refund of interest paid under section 234B. It emphasized that section 244A entitles the assessee to interest on refunds of any amount, including interest paid under section 234B. The Tribunal distinguished the case from previous decisions and concluded that the assessee is entitled to such interest. The revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Fri, 10 Nov 2006 00:00:00 +0530</pubDate>
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