{"id":61535,"date":"2026-07-02T09:40:16","date_gmt":"2026-07-02T04:10:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vanguard-emerging-markets-stock-index-fund-a-series-of-visplc-v-acit-it-2025-234-ttj-801-125-itr-128-172-taxmann-com-515-mumtrib-2\/"},"modified":"2026-07-02T09:40:16","modified_gmt":"2026-07-02T04:10:16","slug":"vanguard-emerging-markets-stock-index-fund-a-series-of-visplc-v-acit-it-2025-234-ttj-801-125-itr-128-172-taxmann-com-515-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vanguard-emerging-markets-stock-index-fund-a-series-of-visplc-v-acit-it-2025-234-ttj-801-125-itr-128-172-taxmann-com-515-mumtrib-2\/","title":{"rendered":"Vanguard Emerging Markets Stock Index Fund A Series Of Visplc v.ACIT (IT) (2025) 234 TTJ 801 \/ 125 ITR 128\/ 172 taxmann.com 515 (Mum)(Trib)"},"content":{"rendered":"<p>Capital loss incurred under the provisions of the Act r\/w art. 13(5) of the India-Ireland DTAA cannot be set off against short-term capital gain derived from the sale of rights entitlement because such gain is not subject to tax in India as per art. 13(6) of the DTAA. (AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45: Capital gains-Capital loss-Carry forward and set off by non-resident-Capital loss incurred under the provisions of the Act r\/w art. 13(5) of the India-Ireland DTAA cannot be set off against short-term capital gain derived from the sale of rights entitlement because such gain is not subject to tax in India as per art. 13(6) of the DTAA  DTAA-India-Ireland  [Art. 13(6)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61535","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g0v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61535"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61535\/revisions"}],"predecessor-version":[{"id":61536,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61535\/revisions\/61536"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}