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2014 (7) TMI 40 - BOMBAY HIGH COURTComputation of income received from technical services – Grant of refund declined - Held that:- When the Court in its order dated 5 May 2010 specifically directed the revenue to pass fresh assessment orders excluding the income received by Davy for providing technical services to Petitioner pursuant to BEAT agreement, the revenue is duty bound to comply with the direction - There appears to be substance in the grievance made by the assessee that notice was sent to the address of Chartered Accountant of Davy which has been closed down - the notice on Davy would never be served - the assessee has made out a case for grant of interim relief – thus, the ITO is directed to pass a fresh order for the A.Ys. 1990-91 and 1991-92 after excluding the income received by Davy as fees for providing technical services – Decided in favour of Assessee.
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