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TMI Blog2018 (6) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Rules, 1962? - HELD THAT:- Appellate Tribunal noticed the previous view of this Court in favour of the assessee in the judgment reported in Eveready Industries India Ltd. vs. CIT [ 2009 (12) TMI 226 - CALCUTTA HIGH COURT] but was of the opinion that in view of the Supreme Court dictum in the judgment reported in Pandian Chemicals Ltd. vs. CIT [ 2003 (4) TMI 3 - SUPREME COURT] the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground - ITAT No. 92 of 2013 GA No. 1133 of 2013 - - - Dated:- 19-6-2018 - Sanjib Banerjee And Abhijit Gangopadhyay, JJ. Appearance: Mr. R.N. Bajoria, Sr. Mr. Akhilesh Gupta, Mr. Asim Choudhury, Mr. Rohan Poddar, Ms. Smita Das De, The Court : The legal question that arises herein is as follows: Whether the interest income derived from temp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 278 (Pandian Chemicals Ltd. vs. CIT), the judgment in Eveready Industries India Ltd. was no longer good law. However, in a more recent judgment of the Supreme Court reported at 383 ITR 217, (CIT vs. Meghalaya Steels Ltd.), the Supreme Court restricted the operation of the Rule in Pandian Chemicals Ltd. and expressly approved, inter alia, the judgment of this Court in Merinoply and Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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