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Case Name : Bid Services Division (Mauritius) Limited Vs Authority for Advance Ruling (Income Tax) (Bombay High Court)
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Bid Services Division (Mauritius) Limited Vs Authority for Advance Ruling (Income Tax) (Bombay High Court)

The petitioner, Bid Services Division (Mauritius) Limited (BSDM), challenged the ruling dated 10 February 2020 by the Authority for Advance Rulings (AAR), which denied it the benefit of the India–Mauritius Double Taxation Avoidance Agreement (DTAA) in relation to capital gains arising from the transfer of shares of Mumbai International Airport Limited (MIAL).

BSDM, incorporated in Mauritius in August 2005, is a wholly owned subsidiary of Bid Serv

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