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

section 111A of the Act\nNet Short-term capital gains\nAmount (INR)\n(Taxable @ 15%)\n4,51,55,529\nAmount (INR)\n(Taxable @ 30%)\n4,60,58,240\nNIL\n(1,55,58,719)\n2,95,96

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

section 111A of the Act\n(1,55,58,719)\nNet Short-term capital gains\n2,95,96,810\n4,60,58,240\n\n6. Accordingly

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

section 111A of the Act\n(1,55,58,719)\nNet Short-term capital gains\n2,95,96,810\n4,60,58,240\n6. Accordingly

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

section 111A of the Act\nNet Short-term capital gains\nAmount (INR)\n(Taxable @ 15%)\n4,51,55,529\nAmount (INR)\n(Taxable @ 30%)\n4,60,58,240\nNIL\n(1,55,58,719)\n2,95,96

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

section 111A of the Act\n(1,55,58,719)\nNet Short-term capital gains\n2,95,96,810\n4,60,58,240\n6. Accordingly

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

section 111A of the Act\nNet Short-term capital gains\nAmount (INR)\n(Taxable @ 15%)\n4,51,55,529\nAmount (INR)\n(Taxable @ 30%)\n4,60,58,240\nNIL\n(1,55,58,719)\n2,95,96

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

section 111A of the Act\nNet Short-term capital gains\nAmount (INR)\n(Taxable @ 15%)\n4,51,55,529\nAmount (INR)\n(Taxable @ 30%)\n4,60,58,240\nNIL\n(1,55,58,719)\n2,95,96

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

section 111A of the Act\nNet Short-term capital gains\nAmount (INR)\n(Taxable @ 15%)\n4,51,55,529\nAmount (INR)\n(Taxable @ 30%)\n4,60,58,240\nNIL\n(1,55,58,719)\n2,95,96

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

section 111A of the Act\n(1,55,58,719)\nNet Short-term capital gains\n2,95,96,810\n4,60,58,240\n6.\nAccordingly

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

section 111A of the Act\n(1,55,58,719)\nNet Short-term capital gains\n2,95,96,810\n4,60,58,240\n\n6. Accordingly

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 144C (5) of the act issued by the dispute resolution panel – 1, Mumbai (the learned DRP) dated 12 September 2023 wherein the income of the assessee return at ₹ 22,03,96,120/– is assessed at ₹ 234,895,280/–. The only grievance in this appeal is that assessee short-term capital gain

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 144C (5) of the act issued by the dispute resolution panel – 1, Mumbai (the learned DRP) dated 12 September 2023 wherein the income of the assessee return at ₹ 22,03,96,120/– is assessed at ₹ 234,895,280/–. The only grievance in this appeal is that assessee short-term 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 144C (5) of the act issued by the dispute resolution panel – 1, Mumbai (the learned DRP) dated 12 September 2023 wherein the income of the assessee return at ₹ 22,03,96,120/– is assessed at ₹ 234,895,280/–. The only grievance in this appeal is that assessee short-term capital gain

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 144C (5) of the act issued by the dispute resolution panel – 1, Mumbai (the learned DRP) dated 12 September 2023 wherein the income of the assessee return at ₹ 22,03,96,120/– is assessed at ₹ 234,895,280/–. The only grievance in this appeal is that assessee short-term capital gain

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 144C (5) of the act issued by the dispute resolution panel – 1, Mumbai (the learned DRP) dated 12 September 2023 wherein the income of the assessee return at ₹ 22,03,96,120/– is assessed at ₹ 234,895,280/–. The only grievance in this appeal is that assessee short-term capital gain

FIDELITY SALEM STREET TRUST FIDELITY SAI EMERGING MARKETS INDEX FUND ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(3)(1), MUMBAI

The appeals are partly allowed

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Gains 1,27,79,59,707 [Subject to STT and taxable as per section 115AD read with section 111A of the Act at the rate of 15%] Less. Brought Forward Short-Term Capital Loss (31,96

EMPLOYEES RETIREMENT SYSTEM OF TEXAS ,MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

The appeals are partly allowed

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Gains 1,27,79,59,707 [Subject to STT and taxable as per section 115AD read with section 111A of the Act at the rate of 15%] Less. Brought Forward Short-Term Capital Loss (31,96

FRANK S INTERNATIONAL ITL LIMITED,MUMBAI vs. ACIT(IT), CIRCLE (2)(3)(1), MUMBAI, MUMBAI

In the result, the question of law referred to the Special Bench is answered in favour of the\nassessee

96,80,930/-, towards which the assessee has declared long term capital gain\noffered in the return of income amounting to Rs.7,64,34,724/-. The ld. AO further\nobserved that the said asset was acquired in F.Y. 2012-13 which was shown in the\nbalance sheet in the return of income of the A.Y. 2013-14 as 'Work