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Case Law Details

Case Name : Comstar Mauritius Limited Vs CIT (IT) (ITAT Mumbai)
Appeal Number : ITA No. 1529/Mum/2023
Date of Judgement/Order : 11/01/2024
Related Assessment Year : 2018-19
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Comstar Mauritius Limited Vs CIT (IT) (ITAT Mumbai)

ITAT Mumbai held that benefit of Article 13(4) of India Mauritius tax Treaty duly available to Mauritius registered assessee, having Tax Residency Certificate, for sale of shares which were acquired prior to 1st April

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