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Is beneficial ownership a relevant criterion when a company resident in Mauritius is seeking to claim treaty benefits under Article 13 of the India-Mauritius DTAA?
In a recent ruling delivered by the Mumbai Income-Tax Appellate Authority (“ITAT”), the ITAT considered whether the beneficial ownership of shares is…
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India - Beneficial Ownership Requirement Not In-Built In Capital Gains Article
India - Beneficial Ownership Requirement Not In-Built In Capital Gains Article. Legal News and Analysis - India - Tax -
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