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Key Topics

Section 271D22 Section 44B6 Section 1484 Section 2503 Business Income3 Section 142(1)2 Section 1442 Section 270A2 Section 1322 Capital Gains

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1251/CHNY/2025[2021-22]Status: DisposedITAT Chennai12 Sept 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT

Section 132Section 139Section 147Section 148Section 250

gains” occurring in sub-section (2) of section 12. Therefore, the scope for allowing a deduction under clause (iii) or (xv) of sub-section (2) of section 10 would be much wider than the one available under sub-section (2) of section 12.” 10.15 The decision rendered by the Hon’ble Supreme Court in the case of Indian Bank Limited

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

SAMIAPPAGOUNDER DHARMARAJ,TIRUPUR vs. ADDL. CIT,RANGE-1, TIRUPUR, TIRUPUR

AMIT KAPOOR,CHENNAI vs. CIT, EXEMPTIONS, CHENNAI, CHENNAI