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Entitlement for interest u/s 244A - even if, where the delay in filing of return is condoned, still when...

Entitlement for interest u/s 244A - even if, where the delay in filing of return is condoned, still when it is attributable to the assessee, there is justification on the part of the CIT to deny interest u/s 244A(2) - HC .....

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