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

206C or paid by way of advance tax or treated as paid under section 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 Commissioner of Income Tax-III vs. Smt.D.K.Aruna

The appeals are disposed of accordingly

RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY