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1986 (11) TMI 132 - ITAT JAIPURExtract: .......ase of CIT vs. Vegetable Products Ltd. 1973 CTR (SC) 177 (1973) 88 ITR 192 (SC) that the construction favourable to the assessee must be adopted. We are therefore, to accept the claim of the assessee and direct the ITO to grant interest under s. 214 in respect of the amount of tax refunded to the assessee. 5. In the result, the appeals are allowed.
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