MORGAN STANLEY MAURITIUS COMPANY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-CIRCLE 3(2)(2), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 3316/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Oct 2024AY 2020-21
Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Morgan Stanley Mauritius Company Dy. Cit (International Taxation) – Ltd., Circle 3(2)(2), Vs. C/O S R B C & Associates Llp, 14Th 16Th Floor, Room No. 1615, Air India Floor, The Ruby, 29, Senapati Bapat Building Nariman Point, Marg, Dadar (West), Mumbai-400021. Mumbai-400028. Pan No. Aadcm 5927 G Appellant Respondent
For Appellant: Mr. Sunil Moti LalaFor Respondent: Ms. Somogyan Pal, CIT-DR
Section 143(2)Section 143(3)Section 144C(13)Section 253
120
from AY 2013
from AY 2013-14 and INR 7,690,487,848 from AY 2016
7,690,487,848 from AY 2016-17) to subsequent years, on the ground that the capital gains earned by the subsequent years, on the ground that the capital gains earned by the subsequent years, on the ground that the capital gains earned