Tuesday, September 4, 2018

Residency certificate was sufficient evidence for accepting residential status as per India-Mauritius Tax treaty

IT/ILT: On basis of Tax Residency Certificate issued by Mauritian Revenue Authority, assessee bank was to be held as 'beneficial owner' of interest income qua provisions of article 11(3)(c) of India-Mauritius Tax Treaty and thus, such income was not taxable in India

from www.taxmann.com Latest Case Laws https://ift.tt/2NdyXSB
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