CLEARWATER CAPITAL PARTNERS (CYPRUS) LIMITED,MUMBAI vs ASSTT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(1)(1), MUMBAI

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Rushabh Mamania-Ld.AR

For Respondent: Shri Vijaykumar Subramaniyam –

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2014-15) Clearwater Capital Partners ACIT(Intl. Tax.)-2(1)(1) Room No.1713, 17th Floor (Cyprus) Limited बनाम/ C/o. SRBC & Associates LLP Air India Building 14th Floor, The Ruby Nariman Point Vs. 29, Senapati Bapat Marg Mumbai-400 021 Dadar (W), Mumbai-400 028 "थायीलेखासं./जीआइआरसं./PAN/GIR No.AACCC-9756-A (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Rushabh Mamania-Ld.AR (Letter/email dt. 25/02/2021) Revenue by : Shri Vijaykumar Subramaniyam – Ld. Sr.DR सुनवाई की तारीख/ : 02/03/2021 Date of Hearing घोषणा की तारीख / : 02/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

Aforesaid appeal by assessee for Assessment Year 2014-15 contest final assessment order dated 24/09/2018 passed by learned Assessing Officer u/s 143(3) r.w.s. 144C(13).

CLEARWATER CAPITAL PARTNERS (CYPRUS) LIMITED,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(1)(1), MUMBAI