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Tag: Assessing Officer

Income Tax

AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA without assigning reasons: ITAT

May 23, 2022 0 Comments
AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA without assigning reasons: ITAT     Blackstone FP Capital Partners Mauritius V Ltd v. DCIT - [2022] 138 taxmann.com 328 (Mumbai - Trib.) Short Overview of  the case: The issue before the Mumbai Tribunal ...
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