2023 (7) TMI 410

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..... f Department - as aggrieved despite the orders passed by the AO and allowing TDS credit in favour of the petitioner the respondents No.1 and 2 have not refunded the amount of interest - As per HC reasons assigned by the Revenue to decline refund of the interest u/s 201(1A) recovered from respondent No.3-NHAI on behalf of the petitioner is untenable, as after detailed scrutiny, the respondent No.2 .....

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