THE COMMISSIONER OF INCOME TAX vs. M/S SIEMENS PUBLIC COMMUNICATION NETWORKS LTD

In the result, the revenue succeeds

Bench: B.MANOHAR,DILIP B.BHOSALE

68,898/- for 2000-01 and Rs.45,64,59,705/- for 2001-02. Insofar as the assessment year 1999-2000 is concerned, it was processed under Section 143(1)(a) of the Income Tax Act (for short ‘the Act’) on 30.03.2001 accepting 8 the returned loss and accordingly a refund of Rs.33,79,222/- including interest under Section

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar