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TMI Blog2024 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Through: Ms Ananya Kapoor, Adv. RAJIV SHAKDHER, J. (ORAL): CM Appl.66735/2023 in ITA 804/2023 CM Appl.66777/2023 in ITA 805/2023 [Applications moved on behalf of the appellant/revenue seeking condonation of delay of 480 days in refiling the appeal.] 1. These are applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeals. 1.1 Even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling [in short, "AAR"] dated 21.03.2012. 7. The decision of the AAR dated 21.03.2012 was assailed by the respondent/assessee by way of a writ petition i.e., W.P.(C) 1648/2013. This court via the decision dated 30.07.2014 allowed the said writ petition, which resulted in the AAR's ruling dated 21.03.2012 being set aside. 8. It is in these circumstances that the matter reached the Tribunal. The Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xation Avoidance Agreement ["DTAA"]. 11. The Assessing Officer (AO), on the other hand, sought to treat the gains as interest, placing reliance upon Section 2(28A) of the Income Tax Act, 1961 [in short, "Act"] and Article 11 of the India-Mauritius DTAA. 12. As noted above, this was also the view of the AAR, which was overruled by this court via the aforesaid judgment dated 30.07.2014 rendered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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