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4 results for “capital gains”+ Section 80Jclear

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Section 80P(2)(a)18 Section 80P(2)5 Section 143(3)4 Section 80P(2)(d)4 Deduction4 Disallowance4 Condonation of Delay2

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD. ,TIRUCHIRAPPALLI vs. DCIT, CRICLE-1(1), TRICHY

In the result, appeal filed by the assessee is allowed

ITA 2426/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Ms.Sheila Parthasarthy

Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section 80J. In our view, since the expression of wider import, namely, "attributable to", has been used, the legislature intended to cover receipts from sources other than the actual conduct of the business of generation and distribution of electricity.” 10. Therefore, the word "attributable to" is certainly wider in import than the expression "derived from". Whenever the legislature wanted

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD. ,TIRUCHIRAPPALLI vs. DCIT, CRICLE-1(1), TRICHY

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED, CHENNAI

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD. ,TIRUCHIRAPPALLI vs. DCIT, CRICLE-1(1), TRICHY

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED, CHENNAI

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY, CHENNAI

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,TIRUCHIRAPALLI vs. DCIT, CIRLCE-1(1), TRICHY