(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...
The ITAT upheld the CIT (A)’s ruling, stating that the issue had already been settled in favor of the assessee in similar cases involving Vodafone Idea, Bharti Airtel, and other telecom operators. The ...
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