Income accrued in India - Interest income from foreign currency ...

India-Mauritius DTAA: Assessing Beneficial Ownership of Interest Income for Exemption under Article 11(3)(c.

October 11, 2021

Case Laws Income Tax AT

Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under Article 11(3)(c) of India-Mauritius DTAA - assessee is the 'beneficial owner' of the impugned interest income on the strength of the Tax Residency Certificate issued by the Mauritian authorities - AT

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Income accrued in India - Interest income from foreign currency ...

India-Mauritius DTAA: Assessing Beneficial Ownership of Interest Income for Exemption under Article 11(3)(c.

October 11, 2021

Case Laws Income Tax AT

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