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2 results for “capital gains”+ Section 80Jclear

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Section 80P6 Section 143(3)4 Deduction2 Addition to Income2

SIDDHLAXMI SAKH SAHAKARITA MY,,INDORE vs. ITO (EXEMPTION) W,INDORE, INDORE

ITA 131/IND/2020[2016-17]Status: DisposedITAT Indore14 Oct 2022AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Jai Kumar Jain, A.RFor Respondent: Shri Ashish Porwal, Sr.D.R

Section 143(3)Section 80PSection 80P(2)(a)

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

M. P POLICE SAKH SAHKARI SANSTHA MARYADIT UJJAIN,UJJAIN vs. INCOME TAX OFFICER -2(1), UJJAIN

In the result appeal of the assessee is dismissed