DCIT (International Taxation) v. Swiss Finance Corporation (Mauritius) Ltd.

146 Taxmann.com 203Reported decision2023#22592 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 13(4)Section 143(3)Section 144C(13)Section 153 Section 74 Section 90(2)Section 10(38)Section 13(3)

Issues it is cited on

section 74 tax treaty short term capital gain long term capital gains final assessment order double taxation long term capital gain previous year company india total income

Judgments citing DCIT (International Taxation) v. Swiss Finance Corporation (Mauritius) Ltd.

Tvf Fund Ltd., Mauritius, Mumbai vs. DCIT (International Taxation)-4(1)(2), Mumbai

In the result the appeal filed by the assessee stands partly allowed

ITA 4632/MUM/2023[2021-22]Status: DisposedITAT Mumbai23 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 153Section 74Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.4632/Mum/2023 Assessment Year: 2021-22 TVF Fund Ltd Vs. Deputy C/o M/s. G.M. Kapadia & Commissioner of Co. 1007, Raheja Income Tax, Chambers, 231, Nariman International Tax Point, Circle 4(1)(2) Mumbai-400021 Air India Building, PAN:AAECT0015H Nariman Point, Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi/Harsh Shah Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 14/01/2025 Date of Pronouncement 23/ 01/2025 ORDER Per: Smt. Be…

Morgan Stanley Mauritius Company Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-Circle 3(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3316/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Oct 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Morgan Stanley Mauritius Company Dy. Cit (International Taxation) – Ltd., Circle 3(2)(2), Vs. C/O S R B C & Associates Llp, 14Th 16Th Floor, Room No. 1615, Air India Floor, The Ruby, 29, Senapati Bapat Building Nariman Point, Marg, Dadar (West), Mumbai-400021. Mumbai-400028. Pan No. Aadcm 5927 G Appellant Respondent

For Appellant: Mr. Sunil Moti LalaFor Respondent: Ms. Somogyan Pal, CIT-DR

Section 143(2)Section 143(3)Section 144C(13)Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Morgan Stanley Mauritius Company Dy. CIT (International Taxation) – Ltd., Circle 3(2)(2), Vs. C/o S R B C & Associates LLP, 14th 16th floor, Room No. 1615, Air India floor, The Ruby, 29, Senapati Bapat Building Nariman Point, Marg, Dadar (West), Mumbai-400021. Mumbai-400028. PAN NO. AADCM 5927 G Appellant Respondent Assessee by : Mr. Sunil Moti Lala Revenue by : Ms. Somogyan Pal, CIT-DR Date of Hearing : 29/08/2024 : 28/10/2024 Date of…

Bay Capital India Fund Limited, Mauritius vs. Assistance Commissioner of Income Tax, Air India, Nariman Point, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4475/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Jun 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Sukhsagar SyalFor Respondent: ShriAnil Sant – Addl.CIT DR

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 4475/Mum/2023 (Assessment year : 2021-22) Bay Capital India Fund Limited, vs Assistant Commissioner of Income- Mauritius tax, C/o Minesh Shah & Associates Air India, Nariman Point, Mumbai, LLP, Office 18, 31st Floor, 18th Floor, Air India Building, Marathon Futurex, Mafatlal Nariman Point, Mumbai-400 021 Mills Compound, NM Joshi Marg, Lower Parel (E), Mumbai-400 013 PAN : AAFCB7668K APPELLANT RESPONDENT Assessee by : Shri Sukhsagar Syal Respondent b…