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Mumbai ITAT Upholds Exemption Granted On LTCG Upon Sale Of Equity Shares Of Indian Entity Holding Valid TRC
The Mumbai ITAT upheld the exemption of long-term capital gain granted to the Assessee, holding a valid Tax Residency Certificate (TRC), under Article 13 of India-Mauritius DTAA, on sale of equity.
Sandeep singh karhail
Division bench
Tax residency certificate
Prashant maharishi
Accountant member
Judicial member
Assessing officer
Central board
Direct taxes
Mauritius based company
Mumbai itat
Ltcg exemption
Alid trc
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