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1985 (7) TMI 168 - AT - Income Tax


The judgment is an appeal regarding the rejection of an assessee's claim for interest under section 243 of the Income-tax Act, 1961. The assessee's claim was rejected as there was no delay in issuing the refund after a rectification order. The appellate tribunal upheld the decision, stating that interest on refund is only payable if there is a delay after the rectification order, not based on the original assessment order date. The appeal was dismissed.

 

 

 

 

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