ACIT NON CORPORATE CIRCLE 10(1), CHENNAI vs. S.VINODH KUMAR, CHENNAI
In the result, the appeal of the Revenue is dismissed
ITA 2527/CHNY/2017[2011-12]Status: DisposedITAT Chennai05 Apr 2018AY 2011-12
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2527/Chny/2017 & C.O.No.9/Chny/2018 (Ita No.2527/Chny/2017) "नधा"रण वष" /Assessment Year : 2011-2012. The Assistant Commissioner Of Vs. Shri. S. Vinodh Kumar, Income Tax, No.25, Ranganathan Avenue, Non Corporate Circle 10 (1) Kilpauk, Chennai. Chennai 600 010. [Pan Aaipv 5798G] (अपीलाथ"/Appellant) (Respondent/Cross Objector)
For Respondent: Shri. T.N. Seetharaman, Advocate
Section 44A
115O of the Act,
having been paid by the companies concerned, ld. Commissioner of
Income Tax (Appeals) was justified in holding that dividend income
received by Minor V. Prateek and Minor V.Palak were exempt
u/s.10(34) of the Act. Ground No.3 of the Revenue stands dismissed.
9. Vide its ground No.4, grievance raised by the Revenue is that
addition claimed