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Indo-Mauritius DTAA – Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India
Case Law Details
- Case Name
- In Re. Praxair Pacific Ltd. (AAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings
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DECIDED BY: AUTHORITY FOR ADVANCE RULINGS (Income Tax), New Delhi, IN THE CASE OF: Praxair Pacific Ltd., In re, APPEAL NO: AAR/855/2009, DECIDED ON July 23, 2010
RULING
(By Shri V.K.Shridhar)
This application for advance ruling has been filed by a non-resident company under section 245Q(1) of the Income-tax Act, 1961(hereinafter referred as Act). The following facts are stated in the application.
2. The applicant, Praxair Pacific Limited, is a company incorporated in Mauritius and is a tax resident of Mauritius. The applicant has a wholly owned subsidiary company in India, Praxair India Pvt. L...
