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1989 (2) TMI 92 - HC - Income TaxExtract: .......terest to the assessee under section 244(lA) of the Act on the amount which was found refundable on the basis of the appellate order. For the reasons recorded above, we answer the second question in favour of the assessee, in the affirmative. Question No. 1 does not arise in view of the answer to question No. 2 and is returned unanswered. No costs.
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