“Section 74(1)(a)”

Section References (mined)Section 74Section 74(1)(a)6 judgments

GS STRATEGIC INVESTMENTS LIMITED,MUMBAI vs. ACIT, INTERNATIONAL TAX CIRCLE-2(3)(2), MUMBAI

ITA 4401/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Oct 2024AY 2021-22

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ajit JainFor Respondent: Smt. Shaileja Rai

Section 143(3)Section 144C(13)Section 144C(5)Section 153(1)Section 74

IN THE INCOME TAX APPELLATE TRIBUNAL "I” BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER

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

LALY CHIRAKANDATHIL GEORGE,KOCHI vs. THE ACIT, KOCHI

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

ITA 73/COCH/2022[2011-12]Status: DisposedITAT Cochin05 Jun 2024AY 2011-12

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Laly Chirakandathil George The Acit Corp. Circle 1(2) Kattarukudiyil, Rmv Road, Kochi Vs. Elamakara, Kochi-26

For Appellant: Shri Mathew JosephFor Respondent: Smt. J M Jamuna Devi

Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 74(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN BEFORE SHRI SANJAY ARORA, AM AND MS. KAVITHA RAJAGOPAL, JM Laly

DY CIT (INTERNATIONAL TAXATION), MUMBAI vs. SWISS FINANCE CORPORATION (MAURITIUS) LTD., , MAURITIUS

ITA 1338/MUM/2021[2015-16]Status: DisposedITAT Mumbai07 Oct 2022AY 2015-16

For Appellant: Shri P.J. Pardiwala/For Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144C(3)Section 74

IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER

DY CIT (INTERNATIONAL TAXATION)-1(2)(2), MUMBAI vs. M/S. BLUEBAY MAURITUS INVESTMENT LTD., MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 1370/MUM/2021[2014-15]Status: DisposedITAT Mumbai29 Apr 2022AY 2014-15

Section 10(34)Section 143(3)Section 66Section 74(1)Section 80Section 90(2)

taking a view that the computation of total income has to be solely determined as per the provisions of the Act as per section 74(1) and not on treaty. Wherein loss is to be ascertained to be carried forwarded the subsequent assessment year on the base of net result

DY CIT CC-2(3), MUMBAI vs. GAURI AVINASH BHOSALE, MUMBAI

In the result, all the three appeals filed by the learned Assessing

ITA 122/MUM/2021[2012-13]Status: DisposedITAT Mumbai19 Apr 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Jasbir Chouhan, CIT DR

Section 10(38)Section 132Section 143Section 143(3)Section 14ASection 153A

ground of appeal raised by the Assessing Officer is not sustainable in view of the provisions of Section 74(1)(a) of the Act, which allows set off of loss related to short term capital asset brought forward to be set off of capital gain earned in respect