Article

Tax alert: Taxpayer eligible for India-Mauritius tax treaty benefit, for shares acquired prior to 1 April 2017

 

4 September 2024

The Delhi High Court, based on peculiar facts of the case, has rendered its decision that, inter-alia, the taxpayer was eligible for exemption under Article 13(3A) of the India-Mauritius tax treaty for the sale of shares acquired prior to 1 April 2017. 

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