1 itxal580.11&group.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 580 OF 2011 WITH INCOME TAX APPEAL (L) NO. 584 OF 2011 WITH INCOME TAX APPEAL (L) NO. 588 OF 2011 WITH INCOME TAX APPEAL (L) NO. 590 OF 2011 WITH INCOME TAX APPEAL (L) NO. 591 OF 2011 WITH INCOME TAX APPEAL (L) NO.592 OF 2011 The Director of Income Tax (International Taxation)-II ...Appellant. Vs. M/s Set Satellite (Singapore) Pte. Ltd. (Now Known as MSM Satellite (Singapore) Pte. Ltd. ...Respondent. Mr.Suresh Kumar for the Appellant. Mr. Prakash Shah with Jas Sanghavi I/by PDS Legal for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 2ND AUGUST, 2011. P.C. 1. In all these appeals the question raised by the Revenue is, Whether the ITAT was justified in holding that the the assessee is entitled to interest on refund of TDS amount, under section 244A of the Income Tax Act, 1961. 2 itxal580.11&group.sxw 2. The Tribunal has upheld the contention of the assessee by following its decision in the assessee's own case dated 26th September, 2009 and the decision of the Apex Court in the case of ITO Vs. Delhi Development Authority, reported in (2001) 252 ITR 772 (SC). 3. In this view of the matter, we see no merit in all these appeals, accordingly all these appeals are dismissed. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)