“Section 13(4)”

Thereafter, the bank issued notice u/s 13(2) of the SARFAESI Act to the holding company on 01/03/2023 and further issued notice u/s section 13(4) of the SARFAESI Act on 12/06/2023 and took possession of the mortgaged properties of the holding company and Assessee Company as well

ACIT, CIRCLE-2(2)(1), INT. TAXATION, NEW DELHI vs. MAVEN INDIA FUND, MAURITIUS

Appeal is dismissed

ITA 1766/DEL/2023[2018-19]Status: DisposedITAT Delhi23 Jul 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2018-19

Section 10(34)Section 10(38)Section 13(4)Section 133(6)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI

M/S. DATTA DAIRY PRODUCTS PVT. LTD.,BULDHANA vs. ITO, WARD-1, , KHAMGAON

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

ITA 96/NAG/2021[2011-12]Status: DisposedITAT Nagpur02 Jul 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Miss. J.S.Thakar, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(3)Section 250Section 56(2)(ix)

transaction was cancelled, MOU and agreement became ineffective and the Khamgaon Urban Coop. Bank took possession of the property as provided in section 13(4)(2) of Securitisation and Reconstruction of Financial Asset and Enforcement of Security Interest Act, 2002 and sold the property in it's own right

DEPUTY COMMISSIONER OF INCOME TAX, CENTRE-CIRCLE-6(4), MUMBAI-400021 vs. SHRI SAURABH MITTAL, NEW DELHI

In the result, the appeal filed by the revenue is dismissed and both the appeals filed by the assessee are dismissed as infructuous

ITA 1435/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Oct 2022AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri M Balaganesh,Am आयकरअपीलसं./ I.T.A. No.1435/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2014-15) Deputy Commissioner Of Shri. Saurabh Mittal A-19, House No.A-01, A-32, Income Tax, Centre- Westend, New Delhi-110 021 Circle-6(4) बिधम/ Room No. 1925, 19Th Vs. Floor, Air India Building, Nariman Point, Mumbai- 400 021 स्थायीलेखासं./जीआइआरसं./ Pan No Anapm2488D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.334 & 333/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Shri. Saurabh Kumar Deputy Commissioner Of Mittal Income Tax, Centre-Circle- Room No.543, 5Th Floor, बिधम/ 6(4) Ayankar Bhavan, Room No. 1925, 19Th Floor, Vs. M.K.Road, Air India Building, Nariman Mumbai-400 020. Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No Anapm2488D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Jitendra Joshi, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri. A. B. Koli, Ld. Dr सुनवाईकीतारीख/ : 25.08.2022 Date Of Hearing घोषणाकीतारीख / : 31.10.2022 Date Of Pronouncement

For Appellant: Shri Jitendra Joshi, Ld. ARFor Respondent: Shri. A. B. Koli, Ld. DR

Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 153CSection 3Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI M BALAGANESH,AM आयकरअपीलसं./ I.T.A

ITO, TDS, WARD- 1(1)(2), NEW DELHI vs. BHARTIYA URBAN INFRASTRUCTURE AND LAND DEVELOPMENT, NEW DELHI

In the result the appeal of the Revenue in ITA

ITA 5559/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

Section 13(4)Section 133(6)Section 195(2)Section 197(1)Section 201Section 201(1)

capital gain arising out of the sale of the said shares is chargeable to tax in Mauritius only, as per the provisions of Section 13(4) of the DTAA. However, after examining all the details filed by the assessee company, it was seen that the assessee company was liable