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

.....S. Syal This appeal by the Revenue arises 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 bet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... In view of this, the assessee was held to be not 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 asses....