DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA
In the result, ground no. 1 of appeal is dismissed and ground no
ITA 393/LKW/2020[2016-17]Status: DisposedITAT Lucknow15 Oct 2025AY 2016-17
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 115J
44B or section 44BB or section 44BBA or section 44BBB and such income has been offered to tax at the rates specified in those sections.
Explanation 5.—For the purposes of sub-section (2), the expression
"securities" shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation
