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When liability to pay refund is acknowledged then denying relief is unjust -SC

Section 54G - Exemption on Capital gain on sale of godown situated in urban area, relocated to non-urban area

Deduction u/s 80P to be allowed on gross interest or net interest income

Reassessment-Section 143(2) notice issued without proper reasons to belive is invalid

Disallowance us 40(a)(ia) does not apply in case of short deduction of TDS
