V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI
In the result, the appeal for the A
ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000
Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha
For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)
158B(b) of the Act. Since, we have allowed the issue on the preliminary plea, the other ground relating to whether the dividend is taxable on accrual basis or receipt basis would become academic.
34. Similarly, the portion of the salary income reckoned as undisclosed income by the ld.CIT(A) cannot be brought into the computation as part
