Case Law Details
Case Name : Blackstone Capital Partners (Singapore) VI FDI Three PTE. Ltd. Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 2562/2022 & CM APPL. 7332/2022
Date of Judgement/Order : 30/01/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Blackstone Capital Partners (Singapore) Vi Fdi Three Pte. Ltd. Vs ACIT (Delhi High Court)
Delhi High Court held that capital gain earned on sale of shares by non-resident is not taxable in terms of Article 13(4) of India and Singapore (DTAA) based on Tax Residency Certificate. Also held that revenue has to accept Tax Residency Certificate and cannot go behind it.
Facts-
The core issue that came up for consideration in the present writ pe
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