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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 ,