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1974 (12) TMI 35 - HC - Income TaxExtract: .......licable. It is further to be noticed that the rights of the assessee are also protected as it is entitled to payment of interest on the amount ordered to be refunded in the event of the Supreme Court upholding the judgment of this court. For the reasons recorded, the writ petition is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.
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