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Section 244A6 Section 2603 Section 403 Section 1732 Addition to Income2

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

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. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

The Hon'Ble Mr. Justice Ravi Malimath

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

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

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

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

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

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

The Commissioner of Income Tax, vs. Shri Chidipotu Sridhar,