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“Section 28(2)”

Section References (mined)Section 28Section 28(2)2 judgments

JM FINANCIAL LTD,MUMBAI vs. DCIT 4(3), MUMBAI

The appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 3987/MUM/2015[2008-09]Status: DisposedITAT Mumbai04 Aug 2023AY 2008-09

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 143(3)

after considering the Vodafone International Holdings B.V. vs UOI [(2012) 341 ITR 1] that the consideration is to be taxed in terms of section 28(2) of the Income-tax Act, 1961 for the reason that –  Case of Vodafone was for taxability of capital gains in India when non-resident

DCIT 4(3)(1), MUMBAI vs. J.M. FINANCIAL LTD, MUMBAI

The appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 3925/MUM/2015[2008-09]Status: DisposedITAT Mumbai04 Aug 2023AY 2008-09

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 143(3)

after considering the Vodafone International Holdings B.V. vs UOI [(2012) 341 ITR 1] that the consideration is to be taxed in terms of section 28(2) of the Income-tax Act, 1961 for the reason that –  Case of Vodafone was for taxability of capital gains in India when non-resident

Section 28(2) — 2 judgments | BharatTax | BharatTax