MSCI EM UCITS ETF USD ACC v. DCIT

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARE CORE TAOTAL INTERNATIONAL STOCK MAURITIUS COMPANY ),MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER iShares Core MSCI Emerging Markets ETF (As a successor to iShares Core Emerging Markets Mauritius Company) C/o Ernst & Young LLP, 17th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 PAN : AAFCI3337N v/s Deputy Commissioner of Income Tax (International Tax) - 2(2)(2) Room No.606, 6th Floor, Kautilya Bhavan, ……………… Respondent C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 iShares MSCI All C…

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER iShares Core MSCI Emerging Markets ETF (As a successor to iShares Core Emerging Markets Mauritius Company) C/o Ernst & Young LLP, 17th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 PAN : AAFCI3337N v/s Deputy Commissioner of Income Tax (International Tax) - 2(2)(2) Room No.606, 6th Floor, Kautilya Bhavan, ……………… Respondent C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 iShares MSCI All C…

EMERGING MARKETS INDEX NON-LENDABLE FUND ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for\nstatistical purposes

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No. 2072/MUM/2025\n(Assessment Year : 2022-23)\niShares ESG Aware MSCI ETF,\nC/o Ernst & Young LLP, 17th Floor,\nThe Ruby, 29, Senapati Bapat Marg,\nDadar(West), Mumbai - 400028\nPAN: AAECI7288K\nAppellant\nv/s\nDCIT (International Taxation)-2(2)(2),\nRoom No.606, 6th Floor, Kautilya Bhavan,\nC-41 to C-43,G Block, Bandra Kurla Complex,\nBandra (East), Mumbai - 400051\nRespondent\n&\nITA No. 2073/MUM/2025\n(Assessment Year : 2022-23)\nEmergi…

I SHARES ESG AWARE MSCI EM ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION ) -2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for\nstatistical purposes

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No. 2072/MUM/2025\n(Assessment Year : 2022-23)\niShares ESG Aware MSCI ETF,\nC/o Ernst & Young LLP, 17th Floor,\nThe Ruby, 29, Senapati Bapat Marg,\nDadar(West), Mumbai - 400028\nPAN: AAECI7288K\nAppellant\nV/S\nDCIT (International Taxation)-2(2)(2),\nRoom No.606, 6th Floor, Kautilya Bhavan,\nC-41 to C-43,G Block, Bandra Kurla Complex,\nBandra (East), Mumbai - 400051\nRespondent\n&\nITA No. 2073/MUM/2025\n(Assessment Year : 2022-23)\nEmergi…

EMERGING MARKETS EQUITY INDEX MASTER FUND ,MUMBAI vs. DEPUTY CIT (INT. TAX)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for\nstatistical purposes

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No. 2072/MUM/2025\n(Assessment Year : 2022-23)\niShares ESG Aware MSCI ETF,\nC/o Ernst & Young LLP, 17th Floor,\nThe Ruby, 29, Senapati Bapat Marg,\nDadar(West), Mumbai - 400028\nPAN: AAECI7288K\nAppellant\nv/s\nDCIT (International Taxation)-2(2)(2),\nRoom No.606, 6th Floor, Kautilya Bhavan,\nC-41 to C-43,G Block, Bandra Kurla Complex,\nBandra (East), Mumbai - 400051\nRespondent\n&\nITA No. 2073/MUM/2025\n(Assessment Year : 2022-23)\nEmergi…

TEACHER RETIREMENT SYSTEM OF TEXAS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-4(1)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalteacher Retirement System Of Texas, C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), ............... Appellant Mumbai - 400028 Pan: Aaatt9387R V/S Acit (It) – 4(1)(2), Kautilya Bhavan, ……………… Respondent G-Block, Bandra Kurla Complex, Mumbai - 400051 Assessee By : Shri Anish Thacker Shri Pranay Gandhi Revenue By : Shri Soumendu K. Dash, Sr.Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Teacher Retirement System of Texas, C/o Ernst & Young LLP, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), ............... Appellant Mumbai - 400028 PAN: AAATT9387R v/s ACIT (IT) – 4(1)(2), Kautilya Bhavan, ……………… Respondent G-Block, Bandra Kurla Complex, Mumbai - 400051 Assessee by : Shri Anish Thacker Shri Pranay Gandhi Revenue by : Shri Soumendu K. Dash, Sr.DR Date of Hearing – 08/05/2025 Date of Order - 23/05/2025 O R D E R PER SANDEEP SINGH KARHAIL,…

EASTSPRING INVESTMENTS INDIA EQUITY OPEN LIMITED,MAURITIUS vs. DEPUTY COMMISSIONER OF INCOME-TAX - INTERNATIONAL TAXATION CIRCLE 2(2)(1) - MUMBAI, MUMBAI

In the result, the appeal by the assessee is partly allowed

Bench: Ms. Padmavathy S\Nshri Sandeep Singh Karhail\Nita No.1219/Mum/2025\N(Assessment Year :2022-2023)\Neastspring Investments India Equity\Nopen Ltd.,\N3Rd Floor, 355 Nex Rue Du Savoir,\Ncybercity Ebene, Mauritius\Npan - Aadcp4503H\Nappellant\Nv/S\Ndcit (It) – 2(2)(1),\Nroom No.606, 6Th Floor,\Nkautilya Bhavan, C-41 To C-43,\Ng-Block, Bandra Kurla Complex,\Nbandra (East), Mumbai\Nmaharashtra - 400051\Nrespondent\Nassessee By : Shri Ketan Ved\Nms. Riya Shah\Nrevenue By : Shri Satya Pal Kumar, Cit(Dr)\Ndate Of Hearing – 05/05/2025\Ndate Of Order – 09/05/2025\Norder\Nper Sandeep Singh Karhail, J.M.\Nthe Assessee Has Filed The Present Appeal Against The Final Assessment\Norder Dated 27.12.2024, Passed Under Section 143(3) R.W. Section 144C(3)\Nof The Income Tax Act, 1961 (“The Act\"), Pursuant To The Directions Dated\N30.11.2024 Issued By The Learned Dispute Resolution Panel-1, Mumbai,\N(“Learned Drp”) Under Section 144C(5) Of The Act, For The Assessment Year\N2022-23.\N2. In This Appeal, The Assessee Has Raised The Following Grounds:\N“Re.: Disallowance Of Set-Off Of Brought Forward Short-Term Capital Losses\Nincurred On Equity Transactions That Were Subjected To Securities\Ntransaction Tax (Stt) Against Short Term Capital Gains On Sale Of Right\Nforms Not Subject To Stt\N1.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.1219/MUM/2025\n(Assessment Year :2022-2023)\nEastspring Investments India Equity\nOpen Ltd.,\n3rd Floor, 355 NEX Rue du Savoir,\nCybercity Ebene, Mauritius\nPAN - AADCP4503H\nAppellant\nv/s\nDCIT (IT) – 2(2)(1),\nRoom No.606, 6th Floor,\nKautilya Bhavan, C-41 to C-43,\nG-Block, Bandra Kurla Complex,\nBandra (East), Mumbai\nMaharashtra - 400051\nRespondent\nAssessee by : Shri Ketan Ved\nMs. Riya Shah\nRevenue by : Shri Satya Pal Kumar, CIT(DR)\n…

J P TRUST,MUMBAI vs. DY COMM. OF INCOME TAX IT CIRCLE 32(1), MUMBAI

Accordingly the ground raised by the assessee in this regard is allowed

Bench: Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE NARENDER KUMAR CHOUDHRY, JM & MS PADMAVATHY S, AM I.T.A. No. 6379/Mum/2024 (Assessment Year: 2015-16) J. P. Trust, DCIT, IT Circle-32(1), Plot No. 33, ABCD, Kautilya Bhawan, Bandra Kurla Government Industrial Estate, Vs. Complex, Bandra (East), Charkop, Mumbai-400067. Mumbai – 400051. PAN : AAATJ9309H Appellant) : Respondent) : Shri Milan Bakhia, AR Appellant /Assessee by : Shri B Laxmi Kanth, Sr. DR Revenue / Respondent by Date of Hearing : 20.01.2025 Date of Pronouncement : 20.01.2025 O R D E R Per Padmavathy S, AM: This appeal by the assessee is aga…

EMERGING MARKETS INDEX NON LENDABLE FUND,MUMBAI vs. DCIT (INTERNATIONAL TAXATION)-2(2)(1), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shrisandeep Singh Karhail, Jm A.Y.2021 – 22 Emerging Markets Index The Deputy Commissioner Of Non-Lendable Fund Income Tax (International C/O Ernst & Young Llp Taxation) – Circle –2 (2) (1) 17Th Floor 1722, 17T H Floor, Vs. The Ruby Air India Building, 29, Senapati Bapat Marg Nariman Point, Dadar (West) Mumbai – 21 Mumbai – 28 (Appellant) (Respondent) Pan Aaaae3262D Assessee By Shri Anish Thacker & Pranay Gandhi Revenue By Shri Anil Sant Additional Commissioner Of Income Tax Date Of Hearing 7 May 2024 Date Of Pronouncement 5 August 2024

…ITA No.4589/M UM/2023 A Y 2021 – 22 Emerging markets index non-lendable fund versus Deputy Commissioner of income tax (International taxation) Circle – 2 IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRISANDEEP SINGH KARHAIL, JM A.Y.2021 – 22 Emerging Markets Index The Deputy Commissioner of Non-Lendable Fund income tax (International C/O Ernst & young LLP taxation) – circle –2 (2) (1) 17th floor 1722, 17t h floor, Vs. The Ruby Air India building, 29, Senapati Bapat Marg Nariman point, Dadar (West) Mumbai – 21 Mumbai – 28 (Appellant) (Respondent) PAN AAAAE3262D…