Case Law Details
Case Name : In Re Ardex Investments Mauritius Ltd. (AAR Delhi)
Appeal Number : A.A.R. No. 866 of 2010
Date of Judgement/Order : 14/11/2011
Related Assessment Year :
Courts :
Advance Rulings
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Re- Ardex Investments Mauritius Ltd. (AAR)- Applicant was a tax resident of Mauritius and the Tax Residency Certificate produced in this behalf has to be accepted view of the decision in Azadi Bachao Andolan (263 ITR 706). The applicant, a company incorporated in Mauritius, was dealing with the shar
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Then howcome Vodafone company is charged with the tax liability. The facts of that case were also almost similar. Mauritius company holding the shares in an Indian company has been taken over by another company abroad. There, the transaction is covered under the tax ambit and here the the transaction is exempt.. Is there any concept of consistency with the Income tax Department..?