“Section 2(9)(d)”

Section References (mined)Section 2Section 2(9)(d)2 judgments

PURNAND RAMCHANDRA MISHRA,NAGPUR vs. DCIT, CENTRAL CIRCLE 2(2), NAGPUR, NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 281/NAG/2023[2019-20]Status: DisposedITAT Nagpur28 Nov 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri K.M. GuptaFor Respondent: Shri Sandipkumar Salunke

Section 143(2)Section 143(3)Section 2(9)(D)Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

COMMISSIONER OF INCOME TAX DELHI II vs. MEDICARE INVESTMENTS LTD.

ITA - 840 / 2008HC Delhi20 Mar 2015

company” existed in the statute. However, several definitions were enacted. “Financial investment company” was inserted by the Finance (No. 2) Act, 1991. By Section 2(9)(d) it is defined as “a company whose gross total income consists mainly of income which is chargeable under the heads „Income from house