HUNTSMAN INVESTMENTS (NETHERLANDS),MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE-2(2)(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

price during the year under consideration.\nThe share transfer has already completed during the A.Y. 2021-22 only and as per\nprovision of sub-section 1 of section 45 of the Act, the transfer has been\ncompleted in A.Y. 2021-22 only.\nFurther, the assessee has received the deferred consideration on 18th May, 2021\nwhich is much before the filing

DCIT, MUMBAI vs. JASPALSINGH PREHALADSINGH CHANDOK, MUMBAI

In the result, the appeal filed by the revenue is dismissed