How many judgments cite Sandvik Asia Ltd. v. CIT?

96 judgments on BharatTax cite Sandvik Asia Ltd. v. CIT (280 ITR 643), spanning 2009 to 2026.

Sandvik Asia Ltd. v. CIT

Q: Which sections of the Income Tax Act does Sandvik Asia Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 244A, Section 143(1), Section 143(3), Section 144B, Section 154, Section 154 of the Income Tax Act.

280 ITR 643Supreme Court of India2006#1194 most cited

What is Sandvik Asia Ltd. v. CIT authority for?

Assessees are entitled to compensation for the inordinate delay by the Income Tax Department in refunding excess tax, which includes interest on the statutory interest due under section 244A for such delayed refunds.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

Sandvik Asia Ltd. v. CIT · Section 244A · interest on interest · delayed income tax refund · compensation for delay · statutory interest on refund · interest under Section 244A · refund of excess tax · income tax interest

Also reported as

150 Taxmann 591

Sections most often in play

Section 244A Section 143(1)Section 143(3)Section 144B Section 154 Section 154 of the Income Tax Act Section 2020 Section 244A of the Income Tax Act

Issues it is cited on

section 140a(1)section 215 section 207 section 262 section 2(43)section 209 section 2(1)section 208 interest on interest section 210 section 115jaa section 140a

Judgments citing Sandvik Asia Ltd. v. CIT

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)

Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

…e | 23 ITA No. 6972, 6973& 6974/Mum/2024 A.Y. 2005-06, 2006-07 & 2007-08 M/s LIC Housing Finance Limited 3789/3790 and 4182Mum/2010 also allowed the claim of interest on interest by following the hon’ble Apex Court decisions in Sandvik Asia Ltd. V. CIT (2006) 280 ITR 643 (SC), CIT vs. H.E.G. Ltd.(2010) 189 Taxman 335 (SC) : 324 ITR 331 (SC) though there is no express provision in the Act in this regard. Relevant parts of the order are reproduced as below: “2. The common ground taken by the assessee in all these appeals reads as under:- "The Commissioner of Income-tax (Appeals) - 10 Mumbai (CIT(A) ought to have h…

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

ITTA/272/2008HC Telangana28 Nov 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…which has not been paid by the assessee in time. Conversely, interest is paid by the government where the refund of taxes legitimately due to an assesse are withheld by the government. Referring to the Supreme Court decision in Sandvik Asia Ltd v. CIT: 280 ITR 643, Mr Vohra contended the Supreme Court held that the interest levied/granted under the provisions of the said act being compensatory in nature, had to be paid by the government even on refund of interest paid by the assessee under the provisions of the act. In other words, the Supreme Court directed grant of interest on interest on the prin…

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

ITTA/167/2012HC Telangana21 May 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 244ASection 260A

…ITA Nos. 167/2012 & 168/2012 Page 1 of 17 $~21&8. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 167/2012 & 168/2012 Date of decision: 6th September, 2013 INDIA TRADE PROMOTION ORGANISATION ..... Appellant Through Mr. Ajay Vohra, Ms. Kavita Jha & Ms. Bhoomika Choudhury, Advocates. versus COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. Abishek Maratha, Sr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE…

M.N. RANGAMANI,CHENNAI vs. INCOME TAX OFFICER, CORPORATE WARD - 2(1), CHENNAI, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 2383/CHNY/2024[AY 2011-12]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2383/Chny/2024 िनधा9रण वष9 /Assessment Year: 2011-12

For Appellant: Shri M.N.Rangamani, C.A HIFor Respondent: Ms. Pushpa Hemachand, JCIT

Section 143(1)Section 154Section 244A

…r inordinate delay in paying interest and relied on the following case laws: a. Commissioner Of Income-Tax v. H. E. G. Ltd. [2010] 324 ITR 331 (SC) [2010] -Para 3.1 of Written Statement (WS) and Annexure - 9 in pages 51-53. b. Sandvik Asia Ltd. V. CIT [2006] 280 ITR 643 (SC) Para 4.2 of WS and Annexure-10 in pages 55-80. :- 4 -: c. Commissioner Of Income-Tax V. Gujarat Fluoro Chemicals [2013] 358 ITR 291 (SC) Para 4.3 of WS and Annexure-11 in pages 81-83. d. Motor and General Finance Ltd. v. CIT [2010] 320 ITR 88 (Delhi) - Para 4.4 of WS and Annexure-12 in pages 84-94. e. Commissioner Of Income-Tax V. Upasana F…

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

The appeal is allowed and the order passed

ITTA/14/2025HC Telangana19 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 130Section 154Section 27Section 27(2)

…oner of Income Tax- I, Pune, 11 was relied on. 6 (2021) 377 ELT 594 (Kar) 7 (2012) 26 STR 195 (Kar) 8 (2020) 35 GSTL 52 (Tel) 9 (2017) 49 STR 389 (All) 10 (2022) 62 GSTL 136 (P&H) 11 (2006) 150 Taxmann 591 (SC) CUSTA NO. 14 OF 2025 REPORTABLE Page 17 of 50 12. It is submitted that similar rate of interest was granted in the case of Reliance Transport and Travel Private Limited Versus Union of India 12 which decision was followed in Rachana Garments Private Limited Versus Commissioner of Customs, (Preventive), Mumbai 13,…

DEPOSIT INSURANCE AND CREDIT GUARANTEE CORPORATION,MUMBAI vs. CIT (A), NFAC, DELHI

In the result, the appeal by the assessee is allowed

ITA 1074/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Nov 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhaildeposit Insurance & Credit Guarantee Corporation, Dicgc, Second Floor, Rbi Building, Byculla, Mumbai Central, H.O. Mumbai – 400008, ............... Appellant Pan : Aaacd2094E V/S Dcit – 3(4) Mumbai – 400020 ……………… Respondent Maharashtra

For Appellant: Shri Rushabh MehtaFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 143(1)Section 143(3)Section 144BSection 244ASection 250

…sal of the decision of the Hon’ble Supreme Court in Gujarat Fluoro Chemicals (supra), we find that the 5 Hon’ble Court was considering the correctness or otherwise of the decision of the Hon’ble Supreme Court in Sandvick Asia Ltd. vs. CIT, reported in (2006) 280 ITR 643 (SC). The Hon’ble Supreme Court, while clarifying, held that under section 244A of the Act, interest provided for under the statute can only be claimed by the assessee and no other interest on such statutory interest is payable. In the present case, as noted above the issue pertains to correct computation of refund due to the assessee. As per the…

THE KERALA MINERALS AND METALS LTD.,KOLLAM vs. THE DICT, KOLLAM

In the result, the assessee’s appeal is dismissed

ITA 96/COCH/2022[2005-06]Status: DisposedITAT Cochin28 Mar 2024AY 2005-06

Bench: Shri Sanjay Arora & Shri Manomohan Dasthe Kerala Minerals & Metals Ltd. Dy. Commissioner Of Income Tax Sankaramangalam Circle - 1, Kollam Chavara, Kollam 691001 Vs. [Pan:Aaact8118R] (Appellant) (Respondent)

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 154Section 244A

…d there- against, claiming interest on the refund from the beginning of the AY, i.e., April, 2005 onwards, upto August, 2010. The same was disallowed with reference to s. 244A r/ws. 240, distinguishing the assessee’s reliance on Sanvik Asia Ltd. v. CIT [2006] 280 ITR 643 (SC). 3. Of the three grounds raised by the assessee before us, Gd. 1 pertains to the applicability of s. 244A(3) of the Act; Gd. 2 relates to the applicability of s. 240, and Gd. 3 – which was not pressed before us, relates to the lack of opportunity by the ld. CIT(A). Ground 3 is, accordingly, dismissed as not pressed. 4. The issue, thus, arisi…

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA (STATE BANK OF BIKANER & JAIPUR (NOW MERGED WITH STATE BANK OF INDIA), MUMBAI

In the result solitary ground of appeal is dismissed

ITA 1194/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm State Bank Of India (State Bank Of Bikaner & Jaipur) (Now Merged With Acit 2(2)(1) Room No.545, 5Th Floor, State Bank Of India) 3Rd Floor, Frt Department, Aaykar Bhavan, M.K. Road, Vs. Mumbai-400 020 State Bank Bhavan, Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Aadcs4750R Assessee By : Shri Ketan Ved, Ar Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 17.01.2024 Date Of Pronouncement : 26.02.2024

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Dr. Kishor Dhule, CIT DR

Section 143Section 244ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM State Bank of India (state bank of Bikaner & Jaipur) (now merged with ACIT 2(2)(1) Room No.545, 5th Floor, state bank of India) 3rd Floor, FRT Department, Aaykar Bhavan, M.K. Road, Vs. Mumbai-400 020 State Bank Bhavan, Nariman Point, Mumbai-400 021 (Appellant) (Respondent) PAN No. AADCS4750R Assessee by : Shri Ketan Ved, AR Revenue by : Shri Dr. Kishor Dhule, CIT DR Date of hearing: 17.01.2024 Date of pronouncement : 26.02.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. The Assistant Commis…

MINOR HARESH KARSANBHAI PATEL ORAL SPECIFIC DEFERRED FAMILY TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) NOW WARD- 5(3)(1), AHMEDABAD

In the result, the appeal filed by the assesee is partly allowed

ITA 863/AHD/2023[1982-83]Status: DisposedITAT Ahmedabad03 Jan 2024AY 1982-83

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 863/Ahd/2023 धििाधरणवरध/Asstt. Year: 1982-1983 Minor Haresh Karsanbhai Patel Oral Income Tax Officer, Specific Deferred Family Trust, Vs. Ward-5(2)(2), Nirma House, Ahmedabad. Near Income Tax Circle, Now Ashram Road, Income Tax Officer, Ahmedabad-380009. Ward 5(3)(1), Ahmedabad Pan: Aaath4880P

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R

Section 244A

…hand, the Ld. DR before me vehemently supported the order of the authorities below. 13. I have heard the rival contentions of both the parties and perused the materials available on record. The Hon’ble SC in the case of Sandvik Asia Ltd. Vs. CIT reported in 280 ITR 643 has held as under: Interest on refund was granted to the appellant after a substantial lapse of time and hence it should be entitled to compensation for this period of delay. The High Court has failed to appreciate that while charging interest from the assessees, the Department first adjusts the amount paid towards interest so that the principle…

ACIT, CHENNAI vs. SHRI NACHIMUTHU PALANISWAMY, CHENNAI

The appeal stands dismissed

ITA 1032/CHNY/2022[2010-2011]Status: DisposedITAT Chennai16 May 2023AY 2010-2011

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1032/Chny/2022 (िनधा*रण वष* / Assessment Year: 2010-11) Acit Shri Nachimuthu Palaniswamy, बनाम/ Central Circle-3(3), 82, Cathedral Road, Vs. Chennai. Gopalapuram, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adopp-9910-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Hema Bhupal (Jcit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri Y.Sridhar (Fca) -Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 16-05-2023 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2023 आदेश / O R D E R

For Appellant: Shri D. Hema Bhupal (JCIT)-Ld. Sr. DRFor Respondent: Shri Y.Sridhar (FCA) -Ld. AR

Section 153ASection 154Section 244(1)(aa)Section 244A

…the Revenue to pay interest on such refund on general principles to pay interest on sums wrongfully retained. 5.6. We are also strengthened by the decision of the apex Court for the above view taken in Sandvik Asia Ltd. vs. CIT (2006) 200 CTR (SC) 505: (2006) 280 ITR 643 (SC), wherein it is held as follows: "In view of the express provisions of the IT Act, 1961, an assessee is entitled to compensation by way of interest for the delay in the payment of amounts lawfully due to the assessee which are withheld wrongly and contrary to law. The Government is liable to pay interest at the rate applicable to the excess a…

INTERMARK SHIPPING AGENCIES PVT. LTD.,GANDHIDHAM vs. JCIT(OSD), CIRCLE, GANDHIDHAM, GANDHIDHAM

In the result, appeal of the assessee is allowed

ITA 280/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Feb 2023AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri B.D. Gupta, Sr. DR

Section 143(3)Section 154Section 244ASection 246A

…ITA No.280/RJT/2022 Assessment Year: 2014-15 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Intermark Shipping Agencies vs. The JCIT (OSD), Pvt. Limited, Circle, Gandhidham. Room No.02, Plot No.277, Ajanta Commercial Centre, Sector-12B, Gandhidham - 370 201. [PAN – AAACI 5689 L] (Appellant) (Respondent) Assessee by : Shri Mehul Ranpura, AR Revenue by : Shri B.D. Gupta, Sr. DR Date of hearing : 24.01.2023 Date of pronouncement : 10.…

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), MUMBAI vs. M/S GRASIM INDUSTRIES LIMITED (SUCCESSOR TO ADITYA BIRLA NUVO LTD), MUMBAI

In the result, the present appeal is dismissed

ITA 2115/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Oct 2022AY 2009-10

For Appellant: Shri Yogesh TharFor Respondent: Shri Ashok Kumar Kardam

Section 143(3)Section 244Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax, Central Circle -1(4), Mumbai, 9th Floor, 902, Pratishtha Bhavan, Old C.G.O. Bldg., (Annexe), M.K. Road, Mumbai 400020 ……………… Appellant Vs M/s Grasim Industries Limited (Successor to Aditya Birla Nuvo Ltd.), A-Wing, 2nd Floor, Aditya Birla Centre, S K Ahire Marg, Worli, Mumbai - 400030 [PAN: AAACG4464B] ……………. Respondent Appearances For the Appellant/Department : Shri Ashok Kumar Kardam For the Respondent/Assessee : Shri Yogesh Thar Shri Chaitanya Jos…

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(1)Section 143(1)(a)

…cess amounts of tax are collected from an assessee or any amount is wrongfully withheld from an assessee without authority of law, revenue must compensate assessee by paying interest on 32. Supreme Court in the case of Sandvik Asia Ltd 259-284 15, 24, 278 to (280 ITR 643) 27 to 30, 284 36, 38 to 41 IV When refund is of any advance tax (including TDS), interest is payable for the period starting from the first day of the assessment year to the date of grant of refund and no interest is payable for the period for which the proceedings resulting in the refund are delayed for the reasons attributable to the assessee…

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(1)Section 143(1)(a)

HONGKONG & SHANGHAI BANKING CORPORATIN LT,MUMBAI vs. ADIT (IT)-3(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2866/MUM/2009[2002-03]Status: DisposedITAT Mumbai20 Jul 2022AY 2002-03

For Appellant: Shri Madhav KanhereFor Respondent: Smt. Neelam Shukla (DR)

Section 143(1)Section 143(3)Section 2Section 234DSection 244A

…nk 8. The third and additional ground taken by the assessee relates to claim of interest on interest u/s 244A of the act on the delayed issuance of refund. For this, the assessee has relied on the Hon’ble Supreme Court in the cases of Sandvik Asia Ltd Vs CIT (280 ITR 643) and CIT Vs H.E.G. Ltd (324 ITR 331). Per contra, the Ld. DR has relied on the judgment of the Hon’ble Supreme Court in the case of CIT Vs Gujarat Fluoro Chemicals (358 ITR 291). 9. Heard both the parties. It is noted that the Hon’ble Supreme Court in the case of Sandvik Asia Ltd (supra) dealt with a case where the taxpayer received certain refun…

GMR INFRASTRUCTURE LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 362/BANG/2022[2020-21]Status: DisposedITAT Bangalore19 Jul 2022AY 2020-21

For Appellant: Shri Sunil Jain, CA

Section 115JSection 143(1)Section 237Section 244ASection 250

…er of Ld.CIT(A), assessee is in appeal before us. 5. We have perused the submissions advanced by both sides in the light of records placed before us. 6. This issue stands settled by Hon’ble Supreme Court in case of Sandvik Asia Ltd. vs. CIT reported in [2006] 280 ITR 643 wherein Hon’ble Court observed as under that in that case Sandvik Asia has refunded the principal, however interest was withheld for a long time. 7. The Hon’ble Court was of the view that refund being withheld without any reason, the assessee would be entitled to receive such amount with further interest. Subsequently, larger Bench of the Hon’ble…

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ASCENDAS SERVICES (INDIA) PVT. LTD., CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2964/CHNY/2018[2007-08]Status: DisposedITAT Chennai15 Jun 2022AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Varuvooru Sreedhar, Addl.CITFor Respondent: Shri GSD Babu, Advocate

Section 154Section 244A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2964/CHNY/2018 िनधा"रण वष" /Assessment Year:2007-08 The DCIT, M/s. Ascendas Services Corporate Circle – 1(1), v. (India) Pvt. Ltd., Chennai. (Earlier known as Ascendas India Pvt. Ltd.,) No.9, I Floor, Pinnacle, International Tech Park, CSIR Road, Taramani, Chennai – 600 113. PAN: AAACJ 9055H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

THE DY CIT (IT) CIR-3(2)(2), MUMBAI vs. MSM SATELLITE (SINGAPORE)PTE. LTD., MUMBAI

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 382/MUM/2021[2008-09]Status: DisposedITAT Mumbai09 Jun 2022AY 2008-09

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R

Section 244ASection 250

…submissions and perused the material available on record. We find that the Hon'ble Supreme Court in Gujarat Fluoro Chemicals (supra) was considering the correctness or otherwise of the decision of the Hon'ble Supreme Court in Sandvik Asia Ltd. v/s CIT, [2006] 280 ITR 643 (SC). The Hon'ble Supreme Court, while clarifying, held that under section 244A of the Act, interest provided for under the statute can only be claimed by the assessee from the Revenue and no other interest on such statutory interest is payable. The present case is not a case where interest on interest due was claimed by the assessee. The issue a…

THE DY CIT (INTL. TAX)-CIRCLE-3(2)(2), MUMBAI vs. MSM SATELLITE (SINGAPORE) PTE LTD., MUMBAI

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 381/MUM/2021[2006-07]Status: DisposedITAT Mumbai09 Jun 2022AY 2006-07

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R

Section 244ASection 250

THE DY CIT (INTL. TAX)-CIRCLE-3(2)(2), MUMBAI vs. MSM SATELLITE (SINGAPORE) PTE. LTD., MUMBAI

In the result, appeals by the Revenue, for the years under consideration, are dismissed

ITA 380/MUM/2021[2007-08]Status: DisposedITAT Mumbai09 Jun 2022AY 2007-08

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Milind Chavan, Sr. D.R

Section 244ASection 250

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