eBay Singapore eligible for DTAA benefit as STCG on sale of Flipkart Singapore’s shares not taxable in India: ITAT Mumbai

eBay Singapore Service Private Limited Vs DCIT (ITAT Mumbai) Facts: The assessee, eBay Singapore Services Pvt. Ltd. (“eBay Singapore” or “the assessee”), is a company incorporated in Singapore in 2003 and part of the global eBay Group. It provides a wide range of e-commerce support services to group entities, including product management, business development, legal compliance, customer support, finance, and human resources. Over the years, it has also engaged in strategic investments in the Asia-Pacific region and, from 2018, has operated an online platform facilitating exports from ...