SAPIEN FUNDS LTD,MAURITIUS vs. CIT(INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

capital gains and for the encouragement of mutual trade and investment has come into force on the noti fication by both the Contracting States to each other on completion of the procedures required by their respective laws, as required by Article 28 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income

REVERSE AGE HEALTH SERVICES PTE LTD,SINGAPORE vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2018-19 Reverse Age Health Dcit Services Pte Ltd. Vs Circle – 3 (1) (1) 31, Tanglin Road, 03-04, St. International Taxation Regis Residences, New Delhi Singapore- 247912 Pan No.Aaicr9878A (Appellant) (Respondent) Appellant By Sh. Deepak Chopra, Advocate Respondent By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 13/02/2023 Date Of Pronouncement: 17/02/2023

24A(1) of the India- Singapore DTAA) and, therefore, short term capital gain of Rs.1,92,63,473/- was held to be taxable in India in the hands of the assessee. 7. In taking this action against the assessee the AO and the DRP have ignored completely the tax residency certificate of the assessee issued by Singapore Tax Authority

SAPEIN FUNDS LTD.,MAURITIUS vs. CIT (INTERNATIONAL TAXATION) DELHI-3, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

capital gains and for the encouragement of mutual trade and investment has come into force on the notification by both the Contracting States to each other on completion of the procedures required by their respective laws, as required by Article 28 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TYCO ELECTRONICS SINGAPORE PTE LTD.

Section 144C (13) of the Act. 5. The assessee is a company which incorporated under laws of Singapore and claims to be a tax resident of the said country within the meaning of Article 13(4) of the India-Singapore Double Taxation Avoidance Agreement [the DTAA]. The assessee is engaged in the business of trading of electromechanical relays, wire

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than