2025 (1) TMI 1415

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..... itioner therein - investments originating from Mauritius - Beneficial ownership of shares - Treaty Benefits under India-Mauritius DTAA - whether sale of shares was not covered by Article 13 (3A) of the DTAA ? - determination of shareholding pattern and the role of key individuals - as decided by HC [2024 (9) TMI 26 - DELHI HIGH COURT] the transaction was aimed at tax avoidance is rendered arbitrar .....

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..... ekhara Bharathi, Adv. Ms. Sweksha, Adv. Mr. G.C. Srivastava, Adv Mr. Kalrav Mehrotra, Adv. K. Gupta, Adv. For the Respondent(s) : Mr. Harish Salve, Sr. Adv. Dr. Shashwat Bajpai, Adv. Ms. Parul Jain, Adv. Mr. Arijit Ghosh, Adv. Mr. Pradhuman Gohil, Adv. Mrs. Taruna Singh Gohil, AOR Mr. Alapati Sahithya Krishna, Adv. Ms. Hetvi Ketan Patel, Adv. Mr. Rushabh N. Kapadia, Adv. ORDER 1. Delay condoned .....

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