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2010 (1) TMI 896 - KERALA HIGH COURTEntitlement of interest under section 244A of the Income-tax Act on the refund amount equal to the tax credit given under section 115JAA of the Act - Held that:- proviso to section 115JAA(2) expressly prohibits reckoning of tax credit while granting interest on refund under section 244A of the Act, interest on refund should be granted under section 244A after reducing MAT credit given from refund amount, Appeal allowed by vacating the order of the Tribunal and that of the first appellate authority and by restoring the order of the Officer rejecting the claim
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