2013 (12) TMI 994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses out of the order passed by the Commissioner of Income-tax (Appeals) on 18.03.2011 in relation to the assessment year 2008-2009. 2. The only effective ground is as under:-      "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in holding that the assessee is entitled to the benefits of DTAA between India and UAE and hence the capital gains....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot entitled to benefit of the DTAA. Resultantly, income from capital gains was charged to tax. The learned CIT(A) held the assessee to be entitled to the benefit of the DTAA. 4. At the very outset, the learned Counsel for the assessee placed on record a copy of the order passed by the Tribunal in assessee's own case for immediately preceding assessment year in which the appeal filed by the Revenu....