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1 - 10 of 12 (0.55 seconds)Section 74 in The Income Tax Act, 1961 [Entire Act]
Article 13 in Constitution of India [Constitution]
Section 24 in Income Tax Rules, 1962 [Entire Act]
Section 4 in Income Tax Rules, 1962 [Entire Act]
Section 90 in The Income Tax Act, 1961 [Entire Act]
Article 6 in Constitution of India [Constitution]
Article 10 in Constitution of India [Constitution]
Section 24 in The Income Tax Act, 1961 [Entire Act]
Dcit (It) 2(2)(2), Mumbai vs Hsbc Bank (Mauritius) Ltd, Mumbai on 8 July, 2020
3. Whether on the facts and circumstances of the case, the Ld. CIT(A) is
justified in relying on the decisions of Honorable ITAT, on the issue that
whether capital losses brought forward, should be first adjusted against the
capital gain of the current year and then the provisions of DAA is applicable
to the assessee, when the decision has not attained finality, as Revenue
has filed appeal against the order of ITAT in the case of DCIT V. Finance
Corporation (Mauritius) Ltd. (ITXAL No 11590/2023 and 83/2024), before
the Honorable Bombay High Court.