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. Al
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