https://www.taxtmi.com/caselaws?id=447875 Delay of 480 days in refiling the appeals was condoned with the respondent not opposing the request. The High Court then closed the appeals for AY 2013-14 and AY 2014-15 subject to the final decision of the Supreme Court in the converted civil appeal. The underlying dispute concerned whether gains from transfer of compulsorily convertible debentures were taxable as capital gains under Article 13 of the India-Mauritius DTAA or as interest-related income under Article 11, in the context of an AAR ruling earlier set aside by the Court. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 05 Jan 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447875 Delay of 480 days in refiling the appeals was condoned with the respondent not opposing the request. The High Court then closed the appeals for AY 2013-14 and AY 2014-15 subject to the final decision of the Supreme Court in the converted civil appeal. The underlying dispute concerned whether gains from transfer of compulsorily convertible debentures were taxable as capital gains under Article 13 of the India-Mauritius DTAA or as interest-related income under Article 11, in the context of an AAR ruling earlier set aside by the Court. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447875