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“Section 2(228)”

Section References (mined)Section 2Section 2(228)7 judgments

INDER JAISINGHANI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 974/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Rajan Vora and Shri Pranay Gandhi, CAsFor Respondent: Shri R A Dhyani, CIT DR

Section 139(1)Section 143(3)Section 244ASection 55(2)(aa)Section 55(2)(ac)

market value of the shares as on 31 January 2018 ought to be regarded as the cost of acquisition within the meaning of section 2(228) of the Act, and that the resultant capital gains, if at all susceptible of computation, be determined accordingly. In this perspective, our earlier conclusion ... January 2018 should, in any event, be adopted as the cost of acquisition, by invoking the statutory definition of "fair market value under section 2(228) of the Act. Such a construction, it was urged, would give full and faithful AY 2020-21 expression to the grandfathering principle enshrined

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. SBI LIFE INSURANCE COMPANY LIMITED, MUMBAI

In the result, the Revenue's appeal for the

ITA 4247/MUM/2023[2020-2021]Status: DisposedITAT Mumbai05 May 2025AY 2020-2021

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

DY. COMMISIONER OF INCOME TAX, MUMBAI vs. SBI LIFE INSURANCE CO. LTD., MUMBAI

In the result, the Revenue's appeal for the

ITA 4208/MUM/2023[2018]Status: DisposedITAT Mumbai05 May 2025

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

DY. COMMISSIONER OF INCOME TAX, MUMBAI, INCOME TAX DEPARTMENT, DCIT vs. SBI LIFE INSURANCE COMPANY LTD.,, MUMBAI

In the result, the Revenue's appeal for the

ITA 4185/MUM/2023[2019]Status: DisposedITAT Mumbai05 May 2025

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

DCIT-1(3)(1), MUMBAI vs. SBI LIFE INSURANCE COMPANY LTD., MUMBAI

In the result, the Revenue's appeal for the

ITA 1428/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 May 2025AY 2017-18

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

DCIT-1(3)(1), MUMBAI vs. SBI LIFE INSURANCE COMPANY LTD., MUMBAI

In the result, the Revenue's appeal for the

ITA 1427/MUM/2023[2016-17]Status: DisposedITAT Mumbai05 May 2025AY 2016-17

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

DCIT-1(3)(1), MUMBAI vs. M/S SBI LIFE INSURANCE CO. LTD, MUMBAI

In the result, the Revenue's appeal for the

ITA 1392/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 May 2025AY 2015-16

For Appellant: Shri Farooq IraniFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 10Section 10(34)Section 14ASection 250Section 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI

Section 2(228) — 7 judgments | BharatTax | BharatTax