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

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in ITA Nos. 167/2012 & 168/2012 Page 8 of 17 the period from the 1st day of April of the assessment year to the date on which the refund

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

J SREENIVAS RAO,ALOK ARADHE