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2010 (1) TMI 263 - HC - Income TaxRefund- whether the Tribunal was justified in holding that the assessee is not liable to pay interest under section 234D on excess refund granted while sending intimation under section 143(1) of the Act for the assessment year 1999-2000? Held that- even though refund was granted while sending intimation under section 143(1) on June 28, 2000 and regular assessment under section 143(3) was completed converting the refund to demand of tax on January 22, 2004, interest could be demanded only for the period from June 1, 2003 till January 22, 2004.
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