THE COMMISSIONER OF INCOME TAX HYD vs. M/S SOUTHERN PLANT AIDS P LTD
The appeal is disposed of answering the question in
ITTA/115/2001HC Telangana03 Dec 2013
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
Section 234Section 234BSection 260Section 37(1)
3) The issue involved in the appeal is with respect to the levy of interest under
Section 234B of the Act. The Tribunal, in view of its decision in
I.T.A.No.220/Hyd/95, against which I.T.T.A.No.59 of 2001 was filed, which was
allowed setting aside the deletion of the secret commissions paid to the
Government employees and others had cancelled