2014 (7) TMI 997

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.... D. Mistry, Mr. Atul Jasani ORDER P.C. We have heard Mr. Suresh Kumar, learned counsel appearing on behalf of the revenue and Mr. Mistry, learned Senior Counsel appearing on behalf of the assessee. 2. Our attention has been invited to the order passed by a Division Bench of this Court to which one of us is a party. That was passed in the case of Commissioner of Income Tax-2 v/s HDFC Bank Ltd.,....

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....urrent findings should not have been reversed by the Tribunal particularly when it was not disputed that tax was deducted at source. Exemption in favour of Maharashtra State Road Development Corporation Ltd, (MSRDC) was not produced as is evidenced from a letter addressed by the said entity and contents of which are reproduced at page nos.82 and 83 of the paper book. 4. Mr. Mistry, learned Senior....