Itta/252/2014 Of The Commissioner Of Income Tax-Iv v. Patni Tele Com Solutions Pvt Ltd

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.252 of 2014 DATED:10.7.2014 Between: The Commissioner of Income Tax-IV,Hyderabad.And … Appellant M/s.Patni Tele Com Solutions Pvt. Ltd,Hyderabad. ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No.252 of 2014 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta) We do not find any reason to interfere with the judgment andorder of the learned Tribunal as it has not decided anything else,so to say, we need to clarify on the first issue regarding paymentof provident fund. Obviously, the Assessing Officer will actuallyfind whether actual payment is made or not. Second issue isconcerned, it appears that no decision has been rendered by thelearned Tribunal. The Assessing Officer was asked to considerwhether exemption can be granted under Section 10A of theIncome Tax Act, 1961. The appeal is accordingly dismissed. Consequently, the miscellaneous petitions, if any pending,shall also stand dismissed. No order as to costs. __________________ K.J. SENGUPTA, CJ _________________ SANJAY KUMAR, J 10[th] July, 2014 kvni/va