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

221/- (which is not subject to securities transaction tax and taxable as per section 115AD at the rate of 30%). Thus, assessee submits that that short-term capital loss on which securities transaction taxes paid, can be set of against the short-term capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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

221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate of\n30%). Thus, assessee submits that that short-term capital loss on which\nsecurities transaction taxes paid, can be set of against the short-term capital\ngain which is not subject to securities transaction tax. Further such capital gain

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 111A of the income tax act against short-term capital gains chargeable to tax at the rate of 15% and further did not grant any set of on short-term capital gain which is chargeable to tax at the rate of 30% of ₹ 791,221

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 111A of the income tax act against short-term capital gains chargeable to tax at the rate of 15% and further did not grant any set of on short-term capital gain which is chargeable to tax at the rate of 30% of ₹ 791,221

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 111A of the income tax act against short-term capital gains chargeable to tax at the rate of 15% and further did not grant any set of on short-term capital gain which is chargeable to tax at the rate of 30% of ₹ 791,221

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 111A of the income tax act against short-term capital gains chargeable to tax at the rate of 15% and further did not grant any set of on short-term capital gain which is chargeable to tax at the rate of 30% of ₹ 791,221

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 111A of the income tax act against short-term capital gains chargeable to tax at the rate of 15% and further did not grant any set of on short-term capital gain which is chargeable to tax at the rate of 30% of ₹ 791,221

TMF HOLDING LTD.,MUMBAI vs. PR. CIT -1, MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bletmf Holdings Ltd., V. Pr.Cit – 1 {Formerly Known As Tata Motors Finance Ltd.,} 3Rd Floor, Room No. 330 10Th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-Iii Mumbai - 400020 Nariman Point, Mumbai Pan: Aacct4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee By : Department By : Shri S.N. Kabra

221 of the legal paperbook) explaining the provision of section 50B of the Act reads as under: "(xx) A new section 50E3 has been inserted in the Income-tax Act containing special provision for computation of capital gains

J P TRUST,MUMBAI vs. DY COMM. OF INCOME TAX IT CIRCLE 32(1), MUMBAI

Accordingly the ground raised by the assessee in this regard is allowed

Bench: Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

221/– (which is not subject to securities transaction tax and taxable as per section 115AD at the rate of 30%). Thus, assessee submits that that short-term capital loss on which securities transaction taxes paid, can be set of against the short-term capital gain

EMERGING MARKETS INDEX NON-LENDABLE FUND ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(1), MUMBAI

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

capital gain of Rs.791,221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate

EMERGING MARKETS EQUITY INDEX MASTER FUND ,MUMBAI vs. DEPUTY CIT (INT. TAX)-2(2)(1), MUMBAI

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

capital gain of Rs.791,221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate

I SHARES ESG AWARE MSCI EM ETF ,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\nstatistical purposes

capital gain of Rs.791,221/- (which is not subject to\nsecurities transaction tax and taxable as per section 115AD at the rate

DCIT - 10 (3)(1), MUMBAI vs. NETLINK SOLUTIONS (INDIA) PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the learned Assessing Officer is dismissed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am The Dy. Commissioner Of M/S Netlink Solutions (India) Income-Tax, Pvt. Ltd. 10(3)(1), 57, Laxmi Plaza, 2Nd Floor, Room No.212, Laxmi Industrial Estate, Vs. Aayakar Bhawan, New Link Road, M.K. Road, Churchgate, Andheri West, Mumbai-400 020 Mumbai-400 069 (Appellant) (Respondent) Pan No. Aaacv3426V M/S Netlink Solutions (India) The Dy. Commissioner Of Pvt. Ltd. Income-Tax, 57, Laxmi Plaza, 10(3)(1), 2Nd Floor, Room No.212, Laxmi Industrial Estate, Vs. New Link Road, Aayakar Bhawan, Andheri West, M.K. Road, Churchgate, Mumbai-400 069 Mumbai-400 020 (Appellant) (Respondent)

section 10(38) of the Act. The assessee has also claimed a Short Term Capital Gain earned on the sale of shares amounting to ₹82,18,221

NETLINK SOLUTIONS (INDIA) LIMITED,MUMBAI vs. ACIT CIRCLE 10(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the learned Assessing Officer is dismissed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am The Dy. Commissioner Of M/S Netlink Solutions (India) Income-Tax, Pvt. Ltd. 10(3)(1), 57, Laxmi Plaza, 2Nd Floor, Room No.212, Laxmi Industrial Estate, Vs. Aayakar Bhawan, New Link Road, M.K. Road, Churchgate, Andheri West, Mumbai-400 020 Mumbai-400 069 (Appellant) (Respondent) Pan No. Aaacv3426V M/S Netlink Solutions (India) The Dy. Commissioner Of Pvt. Ltd. Income-Tax, 57, Laxmi Plaza, 10(3)(1), 2Nd Floor, Room No.212, Laxmi Industrial Estate, Vs. New Link Road, Aayakar Bhawan, Andheri West, M.K. Road, Churchgate, Mumbai-400 069 Mumbai-400 020 (Appellant) (Respondent)

section 10(38) of the Act. The assessee has also claimed a Short Term Capital Gain earned on the sale of shares amounting to ₹82,18,221