Africa-Press – Mauritius. The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) is sole evidence for Double Taxation Avoidance Agreement (DTAA) benefits and deleted Tax liability on Mauritius Company. The Assessee Sapien Funds Limited (SFL) was incorporated and registered outside India according to law of Mauritius with permanent. ..
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