THE GOLDEN STATE CAPITAL PTE LTD,SINGAPORE vs. DCIT CIRCLE 3(1)(1), INTERNATIONAL TAXATION, DELHI
ITA 1686/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19
Bench: Shri Kul Bharat & Shri M. Balaganeshthe Golden State Capital Pte Ltd, Vs. Dcit, 31, Tanglin Road, #03,-04, St. Circle-3(1)(1), Regis Residences, Singapore, International Taxation, Singapore, Singapore, 247912 Delhi (Appellant) (Respondent) Pan: Aagct8026Q Assessee By : Shri Deepak Chopra, Adv Shri Anmol, Adv Shri Priya, Adv Revenue By: Shri Vizay B. Vasanta, Cit Dr Date Of Hearing 31/05/2023 Date Of Pronouncement 23/08/2023
For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 282A(1)
section 282A(1) of the ITA read with Rule 127A(1)(b) of the Income-tax
Rules, 1962. Re: Short term capital gains of INR 1,92,63,473/- on account of sale of shares of Dr. Fresh Healthcare Pvt. Ltd. by the Appellant.
6. That the AO grossly erred in denying the Appellant the benefits of India
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Singapore
Double