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Case Law Details

Case Name : Joy Beauty Care (P) Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2011/12
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Joy Beauty Care (P) Ltd. Vs DCIT (ITAT Kolkata)

Ld. CIT(A) had accepted that the gains on sale of shares through Portfolio Management Services (PMS) providers to be taxed under the head capital gains. Against these findings of the Ld. CIT(A), the revenue has not preferred the appeal before us as per the material available on record. The assessee placed reliance on the decision of Co-ordinate Bench of Pune Tribunal in the case of KRA Holding & Trading Pvt. Ltd. vs DCIT in ITA Nos. 499, 500, 1320 to 1322 of 2008 and 434 of 2009 and 806 of 2009 dated 31.05.2011 re

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One Comment

  1. Sameer k. says:

    Sir, I read another article contrasting above on your website itself.So finally confused.please tell us are PMS fees & performance fees deductible from capital gains or not for tax calculations ? If yes then from short term or long term gains ?
    Please inform.
    Thank you for your wonderful website.
    Sameer

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