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

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

115J.\n6. The second question framed by us hereinabove arises for our conside-ration in the following\nfactual background. The assessee-company in its books of account had shown certain sums of\nmoney representing as 'dividend' from units of the UTI and had included the said sums in the\ncomputation of its profit as an income from 'eligible business

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

In the result, the appeal filed by the revenue is hereby dismissed