Delhi High Court Reiterates Importance of Tax Residency Certificate Issued by Mauritius Tax Authorities to Claim Benefits under India-Mauritius DTAA

Submitted by yvonne on Mon, 09/09/2024 - 14:14

The Delhi High Court (HC) in Tiger Global III Holdings v Authority for Advance Rulings, 2024 SCC OnLine Del 5987 overturned the decision of the Authority for Advance Ruling (AAR) where AAR had taken a view that the transaction of sale of shares of Flipkart Private Limited, a Singapore entity (Flipkart) to Walmart International Holdings, Inc. constituted a prima-facie tax avoidance arrangement

Date

Mon, 09/09/2024 - 12:00

Practice Area

Direct Tax

Type of Insight

Ergo Update

Back Link

/thought-leaderships

Template Type

Publication

Author

Sanjay Sanghvi

Bijal Ajinkya

Upload Publication

Ergo - Tax Residency Certificate Issued by Mauritius Tax Authorities - 9 September 2024.pdf

External Link

https://www.khaitanco.com/sites/default/files/2024-09/Ergo%20-%20Tax%20Residency%20Certificate%20Issued%20by%20Mauritius%20Tax%20Authorities%20-%209%20September%202024.pdf

Is Ergo

Yes