ADIT v. Legg Mason Sia (Ex Japan) Analyst Fund

61 SOT 277Income Tax Appellate Tribunal2014#25363 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 112Section 115CSection 115DSection 48Section 70Section 74

Judgments citing ADIT v. Legg Mason Sia (Ex Japan) Analyst Fund

Sukhpal Singh Ahluwalia, Mumbai vs. ITO (International Taxation) Ward 1(1)(1), Mumbai

In the result, appeal of assessee is partly allowed

ITA 4139/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 May 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 Th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Azupa6884D Assessee By : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, Ars Revenue By : Shri Soumendu Kumar Sash, Dr Date Of Hearing: 18.04.2024 27.05.2024 Date Of Pronouncement :

For Appellant: Shri Rashmikant C. Modi &For Respondent: Shri Soumendu Kumar Sash, DR
Section 112Section 115CSection 143Section 144C(5)Section 254Section 45Section 48Section 74

…LLC[2024] 160 taxmann.com 286 (Mumbai - Trib.) ii. GSB Capital Markets Ltd. v. Dy. CIT [2016] 65 taxmann.com 178/156 ITD 770 (Mum. - Trib.) iii. Asstt. DIT (International Taxation) v. Legg Mason Asia (Ex Japan) Analyst Fund [2013] 38 taxmann.com 12/[2014] 61 SOT 277 (Mum. - Trib.) iv. VEMF -A, LP v. Dy. CIT (IT) [IT Appeal No. 6727 (Mum) of 2016, dated 10-4-2017] v. CIT v. Rungamatee Trexim (P.) Ltd. [IT Appeal No. 812 of 2008, dated 19-12-2008] Calcutta High Court vi. First State Investments (Hongkong) Ltd. v. Asstt. DIT (International Taxation) [2009] 33 SOT 26 (Mum. - Trib.) vii. Vipul A. Shah [2011] 1…

Darashaw & Company P.Ltd, Mumbai vs. Addl CIT RG 4(1), Mumbai

The appeal of the Revenue is dismissed

ITA 311/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Jun 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 14A

…ort term capital gain on mutual funds with (non STT Paid) of Rs.17,05,720/- is concerned, this ground is covered in favour of the assessee by the decision of the Mumbai Bench of the Tribunal in the case of ADIT vs Legg Mason Sia (Ex Japan) Analyst Fund (2014) 61 SOT 277 and Capital International Emerging Markets Funs vs DIT (2013) 145 ITD 491 (Mum.) (ITAT) (Para 3.2). Thus, this ground of the assessee is allowed. 5. The next ground i.e. ground no. 4 was not pressed by the assessee, therefore, it is dismissed as not pressed. The appeal of the assessee is partly allowed. ITA No. 311, 312, 1470 & 1471/Mum/2014 5 M…

DCIT 4(1), Mumbai vs. Darashaw & Co. P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 1470/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Jun 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 14A

…ort term capital gain on mutual funds with (non STT Paid) of Rs.17,05,720/- is concerned, this ground is covered in favour of the assessee by the decision of the Mumbai Bench of the Tribunal in the case of ADIT vs Legg Mason Sia (Ex Japan) Analyst Fund (2014) 61 SOT 277 and Capital International Emerging Markets Funs vs DIT (2013) 145 ITD 491 (Mum.) (ITAT) (Para 3.2). Thus, this ground of the assessee is allowed. 5. The next ground i.e. ground no. 4 was not pressed by the assessee, therefore, it is dismissed as not pressed. The appeal of the assessee is partly allowed. ITA No. 311, 312, 1470 & 1471/Mum/2014 5 M…

ADIT v. Legg Mason Sia (Ex Japan) Analyst Fund (61 SOT 277) — Cited in 3 Judgments | BharatTax