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The governments of India and Mauritius signed, on 13 March, a second amending protocol to the 1982 double tax agreement (DTA) between the two countries...
In a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …
In a recent decision, the Division Bench of Bombay High Court ("HC") upholding the decision of the Income Tax Appellate Tribunal, Mumbai ("Tribunal") dismissed the appeal filed the tax department.
Recently, the Central Board of Direct Taxes ("CBDT") has issued rules to calculate "net winnings" in case of online games and issued guidelines in relation to the same for further clarification.
Per the extant India-Mauritius tax treaty ("Tax Treaty"), capital gains on sale of Indian company shares (acquired prior to 1 April 2017) and sale of derivatives...