Browse Tax Judgements
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Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
आअसं.1158/धिल्ली /2022(नि.व. 2017-18), ITA No.1158/DEL/2022 (A.Y.2017-18)Income Tax Appellate Tribunal, Delhi Bench 'D', Delhi25 Feb 2026AY 2017-18
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
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Bharti Airtel Ltd. Vs. Income Tax Officer, TDS
ITA No. 4580/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘D’6 Jan 2026
The assessee, Bharti Airtel Ltd., made interest payments without deducting tax at source to ABN AMRO Bank, Sweden, and Holstein Girozentrale, Sweden. The assessee claimed that it had a bonafide belief regarding the Swedish tax residence sta…
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