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

920 as against Rs.111,085,832,\ndetermined in the impugned order;\n10. Without prejudice to the above, erred in computing long term\ncapital gains chargeable to tax under section 112A at Rs.\n3,129,503,989 as against 'NIL' determined in the impugned order;\n11. Without prejudice to the above, erred in not setting off the net\nlong term capital

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

920 as against Rs.111,085,832,\ndetermined in the impugned order;\n10. Without prejudice to the above, erred in computing long term\ncapital gains chargeable to tax under section 112A at Rs.\n3,129,503,989 as against 'NIL' determined in the impugned order;\n11. Without prejudice to the above, erred in not setting off the net\nlong term capital

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

920 as against Rs.111,085,832,\ndetermined in the impugned order;\n10. Without prejudice to the above, erred in computing long term\ncapital gains chargeable to tax under section 112A at Rs.\n3,129,503,989 as against 'NIL' determined in the impugned order;\n11. Without prejudice to the above, erred in not setting off the net\nlong term capital

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

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

Capital Gain 5,24,02,19,366 Taxable @ 10% Income from Other sources 1,24,38,93,370 Taxable @ 20% (Dividend income) Income from Other sources 1,90,920 Taxable @ 30% (interest from company) Total Taxable income 6,56,03,95,980 15. Assessed under section

NELCO LTD.,MUMBAI vs. A.C.I.T. RG. 15(2)(1), MUMBAI

In the result, appeal of assessee is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Asst. Commissioner Of Income Tax, Range 15(2)(1) Nelco Limited Room No.357, 2Nd Floor, El-6, Electronic Zone, Mahape, Navi Mumbai-400710 Vs. Aaykar Bhavan, M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1983C

capital gains under section 50B of the Act. 2. The learned CIT(A) has erred in confirming the action of the assessing officer in reducing sundry creditors of Rs. 1,30,41,920

DCIT-14(1)(1), MUMBAI vs. JAYMALA INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dism

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13

920 12,29,54,000 14,29,62,266 Commodities Private Limited (As at 31st March 2011) Devasenapati 1,00,000 1,29,838 2,29,838 16,21,69,230 Sales Agency Private Limited Flutron Marketing 1,00,000 25,138 1,25,138 4,04,98,791 & Advertising Private Limited Onspec Infotech

MILAN THEATRES P LIMITED,MUMBAI vs. DCIT CIRCLE 12(3)(2), , MUMBAI

In the result, the appeal of the assessee is allowed

gains arising from the transfer by way of conversion of a capital asset into stock-in-trade shall be chargeable to income-tax as income of the previous year in which such stock-in-trade is sold or otherwise transferred, and for the purposes of section 48, the fair market value of the asset on the date of such conversion

INTERNATIONAL FINANCIAL SERVICES LTD MUMBAI,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

MANISH K AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

ALPESH K AJMERA ,MUMBAI vs. DCIT CC 2(2), MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

REENA A AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

JITEN K. AJMERA (LEGAL HEIR OF LATE KISHORE H. AJMERA),MUMBAI vs. DCIT, CENTRAL CIRCLE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

AVANI J AJMERA,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

JASMIN K AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

920 31,32,819 9,68,041 AJMERA 3 1110/MU -13 1J M/2020 9 MINAL ADEPA96 TA 2012 15,06,360 47,47,030 31,40,670 9,70,467 AJMERA 6 IN 1112/MU -13 M/2020 10 REENA AAGPA60 TA 2012 14,99,630 38,99,230 23,99,600 7,41,476 AJMERA 1 9D 1111/MU -13 M/2020

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

3012/Mum/2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

920) (Madras) The Assessing Officer passed assessment order under section 143(3) read with section 144C(13) read with section 254 pursuant to the directions of DRP. The direction issued by the DRP under section 144C(5) and the assessment order did not contain a Document Identification Number (DIN) as mandated by the CBDT by its Circular No. 19/2019, dated

ASHISH K AJMERA ,MUMBAI vs. DCIT CC 2(2), MUMBAI

920 | 31,32,819 | 9,68,041 |\n| 9 | MINAL AJMERA | ADEPA96 6 IN | TA 1112/MU M/2020 | 2012 -13 | 15,06,360 | 47,47,030 | 31,40,670 | 9,70,467 |\n| 10 | REEΝΑ AJMERA | AAGPA60 19D | ΤΑ 1111/MU M/2020 | 2012 -13 | 14,99,630 | 38,99,230 | 23,99,600 | 7,41,476 |\n| 11 | KISHORE AJMERA | AGPPA245

MINAL M AJMERA ,MUMBAI vs. DCIT CC 2(2), MUMBAI

920 | 31,32,819 | 9,68,041 |\n| 9 | MINAL AJMERA | ADEPA96 6 IN | TA 1112/MU M/2020 | 2012 -13 | 15,06,360 | 47,47,030 | 31,40,670 | 9,70,467 |\n| 10 | REENA AJMERA | AAGPA60 1 9D | TA 1111/MU M/2020 | 2012 -13 | 14,99,630 | 38,99,230 | 23,99,600 | 7,41,476 |\n| 11 | KISHORE AJMERA | AGPPA245

AJMERA PHARMASURE LTD ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

In the result, all the appeals of the assessee are allowed

920 | 31,32,819 | 9,68,041\n9 | MINAL AJMERA | ADEPA96 6 IN | TA 1112/MU M/2020 | 2012 -13 | 15,06,360 | 47,47,030 | 31,40,670 | 9,70,467\n10 | REENA AJMERA | AAGPA60 19D | TA 1111/MU M/2020 | 2012 -13 | 14,99,630 | 38,99,230 | 23,99,600 | 7,41,476\n11 | KISHORE AJMERA | AGPPA245

THE ESTATE INVESTMENT COMPANY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(1), MUMBAI

920) (Madras)\n\nThe Assessing Officer passed assessment order under section 143(3) read with section 144C(13) read with section 254 pursuant to the directions of DRP. The direction issued by the DRP under section 144C(5) and the assessment order did not contain a Document Identification Number (DIN) as mandated by the CBDT by its Circular No. 19/2019