“Section 74(2)”

Section References (mined)Section 74Section 74(2)3 judgments

COMMUNIDADE OF CHICALIM,CHICALIM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

In the result, the appeal filed by the assesse is partly allowed

ITA 207/PAN/2024[2016-17]Status: DisposedITAT Panaji17 Mar 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.207/Pan/2024 (A.Y. 2016-17 ) Comunidade Of Chicalim, Vs Acit Circle 2(1), Ground Floor, St Xavier Aaykar Bhavan, . Church Building, Edc, Patto, Chicalim-403802, Panjim South Goa,Goa. Goa-403001. Pan .No. Aaaabc0196P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 139(5)Section 57Section 74

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI

INDIUM IV (MAURITIUS) HOLDINGS LIMITED ,MUMBAI vs. DEPUTY COMM. OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2423/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Oct 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleindium Iv (Mauritius) Holdings Limited V. Dcit (International Transaction)-2(2)(1) Office 201, 2Nd Floor, Sterling Tower Room No. 1722, 17Th Floor Air India Building, Nariman Point 14 Poudriere Street, Port Louis Mumbai – 400 021 Mauritius Pan: Aacci4907P (Appellant) (Respondent)

Section 143(2)Section 144C(5)Section 2(24)Section 45Section 92C

only against long-term capital gains. Thus, the said long-term capital losses have been carried forward in accordance with the provisions of section 74(2) of the Act. 5. The issue for adjudication by your Honours is the correctness of the Appellant's claim for treaty taxability for short

ACIT CIRCLE-52(1), NEW DELHI vs. RENKON PARTNERS, NEW DELHI

In the result, the appeal filed by the Revenue Department

ITA 4964/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jan 2023AY 2012-13

Bench: Shri N.K. Choudhry & Dr. B.R.R. Kumarassessment Year: 2012-13 Acit, Circle 52(1), Versus Renkon Partners, Dlf Centre, 9Th Floor, Sansad New Delhi. Marg, New Delhi Pan: Aaffr2063P (Appellant) (Respondent)

For Appellant: Sh. S.L. Verma, Ld. Sr. DRFor Respondent: Sh. Satyajit Goyal, Ld. CA

Section 22Section 24Section 250(6)Section 271

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. B.R.R