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2006 (11) TMI 232 - ITAT AHMEDABAD-C
Extract:
....... of payments made by the assessee, clause (b) of sub-section (1) of section 244A would be workable as the date of payment by the assessee of the amount refunded is known with which the interest is to run. 30. In view of the above, we uphold the order of the CIT(A) though for different reasons as aforesaid. 31. In the result the appeal is dismissed.