The Indian tax department has attempted to deny a company incorporated and resident in Mauritius the right to capital gains tax benefits under article 13(4) of the India-Mauritius tax treaty.
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The legislative and regulatory update is compiled by Nishith Desai Associates, a Mumbai-based law firm. The authors can be contacted at nishith@nishithdesai.com. Readers should not act on the basis of this information without seeking professional legal advice.
