Delhi Tribunal seeks to examine board meetings, etc. to decide place of management

Court: Delhi bench of the Income Tax Appellate Tribunal

Citation: M/s SMR Investments Limited Vs. DDIT (2010-TII-66-ITAT-DEL-INTL),

Brief : Recently, the Delhi bench of the Income Tax Appellate Tribunal dealt with the issue of tax ability on sale of shares under India-Mauritius tax treaty (tax treaty). The Tribunal asked for either third party evidence or evidence by any government agency either situated in Mauritius or in India to b

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