ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

section 70 (2) of the act. 022. We find that several judicial precedents relied upon by the assessee also supports the case of the assessee. The honourable Calcutta High Court in Rungamatee Trexim ITA number 812 of 2008 dated 19 December 2008 held that there is no provision nor the act compels the assessee to lstset of short- term capital

ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF,MUMBAI vs. DCIT (INT. TAX)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

section 70 (2) of the act.\n022. We find that several judicial precedents relied upon by the assessee also\nsupports the case of the assessee. The honourable Calcutta High Court in\nRungamatee Trexim ITA number 812 of 2008 dated 19 December 2008 held\nthat there is no provision nor the act compels the assessee to Istset of short-\nterm capital

SCHWAB EMERGING MARKETS EQUITY ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

section 70 (2) of the act.\n022. We find that several judicial precedents relied upon by the assessee also\nsupports the case of the assessee. The honourable Calcutta High Court in\nRungamatee Trexim ITA number 812 of 2008 dated 19 December 2008 held\nthat there is no provision nor the act compels the assessee to Istset of short-\nterm capital

ISHARES CORE MSCI EM IMI UCITS ETF,MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF(AS A SUCCESSOR TO ISHARES MSCI ALL COUNTRY ASIA EX JAPAN MAURITIUS CO),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARES CORE TOTAL INTERNATIONAL STOCK MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES INDIA 50 ETF (AS A SUCCESSOR TO ISHARES INDIA MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15.\nThe learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES MSCI INDIA ETF(AS A SUCESSOR TO ISHARES INDIA INDEX MARUITIUS COMPANY),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES EMERGING MARKETS INDEX MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital gains

ISHARES MSCI INDIA UCITS ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

160\ntaxmann.com 286\n4. Dy.DIT vs. M/s. DWS India Equity Fund, in ITA No.5055/Mum/2010, order\ndated 11.04.2012.\n\n15. The learned DR could not show us any cogent reason to deviate from\nthe aforesaid judicial precedents. Therefore, respectfully following the\naforesaid decisions, we direct the AO to accept the methodology adopted by\nthe assessee for the computation of the capital

ISHARES EMSC MAURITIUS CO ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

section 48 to 55 of the act but it does not relate to the tax rate applicable on such gain. For this proposition he relied upon the decision of the coordinate bench in case of 33 SOT 26 in case of first State investments (Hong Kong) Ltd, J P Morgan fund (ITA number 2862/MUL/2022 dated 21st of March

ISHARES MSCI EM IMI ESG SCREENED UCITS ETF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

section 48 to 55 of the act but it does not relate to the tax rate applicable on such gain. For this proposition he relied upon the decision of the coordinate bench in case of 33 SOT 26 in case of first State investments (Hong Kong) Ltd, J P Morgan fund (ITA number 2862/MUL/2022 dated 21st of March

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

section 48 to 55 of the act but it does not relate to the tax rate applicable on such gain. For this proposition he relied upon the decision of the coordinate bench in case of 33 SOT 26 in case of first State investments (Hong Kong) Ltd, J P Morgan fund (ITA number 2862/MUL/2022 dated 21st of March

ISHARES MSCI INDIA UCITS ETF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

section 48 to 55 of the act but it does not relate to the tax rate applicable on such gain. For this proposition he relied upon the decision of the coordinate bench in case of 33 SOT 26 in case of first State investments (Hong Kong) Ltd, J P Morgan fund (ITA number 2862/MUL/2022 dated 21st of March

ISHARES MSCI EM UCITS ETF USD ACC,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

section 48 to 55 of the act but it does not relate to the tax rate applicable on such gain. For this proposition he relied upon the decision of the coordinate bench in case of 33 SOT 26 in case of first State investments (Hong Kong) Ltd, J P Morgan fund (ITA number 2862/MUL/2022 dated 21st of March

SUKHPAL SINGH AHLUWALIA,MUMBAI vs. ITO (INTERNATIONAL TAXATION) WARD 1(1)(1), MUMBAI

In the result, appeal of assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 Th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Azupa6884D Assessee By : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, Ars Revenue By : Shri Soumendu Kumar Sash, Dr Date Of Hearing: 18.04.2024 27.05.2024 Date Of Pronouncement :

gain against available long term capital Loss. He referred to the provisions of section 70 of the Act and submits that assessee is eligible for the same. It Sukhpal Singh Ahluwalia; A.Y. 2019-20 is further submitted that issue is covered in favour of the assessee by the following decisions:- i. JS Capital LLC[2024] 160

TATA SONS LTD,MUMBAI vs. CIT 2, MUMBAI

In the result, appeal of the assessee is allowed

160/- to Rs.\n3173,57,61,580/-. Consequently the assessee's share was\nreduced to half.\n6. In the return of income for the A.Y. 2009-10 filed on\n30/09/2009, assessee had shown long term capital loss on\nreduction on the shares of TTSL. In the computation of income\nfor capital gain, assessee had shown capital gains / losses arisen