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Section 115J6 Section 143(3)2

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18

Section 114Section 115JSection 143(3)

gains arising on transactions in securities; or\n(B)\nthe interest, dividend, royalty or fees for technical services chargeable to tax at the\nrate or rates specified in Chapter XII,\nif the income-tax payable thereon in accordance with the provisions of this Act,\nother than the provisions of this Chapter, is at a rate less than the rate specified