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High Court rules ACIT must pay interest u/s 132B on seized money despite unencashed financial instruments.
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....Payment of interest on the money seized - the order of the ACIT insofar as it refuses to make payment of interest u/s 132B on the ground that Kishan Vikash Patras, Indira Vikash Patras, Fixed Deposit Receipts etc. had not been encashed, cannot be legally sustained - HC....