SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI
In the result, the appeals of the assessee for both
ITA 407/CHNY/2017[2014-15]Status: DisposedITAT Chennai05 May 2017AY 2014-15
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)
viia)] of sub-section (2) of section 56;]
Section 56(2)
2) In particular, and without prejudice to the generality of the provisions of sub- section (1), the following incomes, shall be chargeable to income-tax under the head
"Income from other sources", namely :—
(i) ………….;
(ia) ……………….; ib) ……………….;;
(ic) ………………;
ITA Nos.406 & 407/Mds/2017
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(id) ………………";
(ii) ……………….. ";
(iii) ………………";
(vii) where an individual
