2001 (5) TMI 33

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..... f the Income-tax Act, 1961 (for short "the Act"), the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench "D" (in short "the Tribunal"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee was entitled to interest on the entire refund amount of Rs. .....

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