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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Income accruing or arising in India - dividend on IDR - The ...


Tribunal Rules Morgan Stanley IDR Dividends Not Taxable in India Under India-Mauritius DTAA Article 22.

January 28, 2023

Case Laws     Income Tax     AT

Income accruing or arising in India - dividend on IDR - The Tribunal, in case Morgan Stanley Mauritius Co Ltd. [2021 (5) TMI 968 - ITAT MUMBAI], after examining the transaction concluded that the taxability of IDR dividends fail in the light of India – Mauritius DTAA –Article 22. - AT

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