{"id":31105,"date":"2023-06-18T09:06:37","date_gmt":"2023-06-18T09:06:37","guid":{"rendered":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company"},"modified":"2023-06-18T09:57:59","modified_gmt":"2023-06-18T09:57:59","slug":"itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","title":{"rendered":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company"},"content":{"rendered":"<p><span style=\"color: #ff6600\"><strong>Africa-Press &#8211; Mauritius. <\/strong><\/span>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. ..<\/p>\n<p><strong>For More News And Analysis About <a href=\"https:\/\/www.africa-press.net\/mauritius\">Mauritius<\/a> Follow <a href=\"https:\/\/www.africa-press.net\/\">Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Africa-Press &#8211; 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 [&hellip;]<\/p>\n","protected":false},"author":84,"featured_media":31104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,5],"tags":[233,245,1555,241],"class_list":["post-31105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-economy","tag-africa-press","tag-africa-press-mauritius","tag-delhi","tag-mauritius"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company - Mauritius<\/title>\n<meta name=\"description\" content=\"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company\" \/>\n<meta property=\"og:description\" content=\"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\" \/>\n<meta property=\"og:site_name\" content=\"Mauritius\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AfricaPressTunisiaa\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-18T09:06:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-18T09:57:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"840\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditoren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditoren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\"},\"author\":{\"name\":\"cfeditoren\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\"},\"headline\":\"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company\",\"datePublished\":\"2023-06-18T09:06:37+00:00\",\"dateModified\":\"2023-06-18T09:57:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\"},\"wordCount\":82,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg\",\"keywords\":[\"Africa Press\",\"Africa Press-Mauritius\",\"Delhi\",\"Mauritius\"],\"articleSection\":[\"all news\",\"economy\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\",\"url\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\",\"name\":\"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company - Mauritius\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg\",\"datePublished\":\"2023-06-18T09:06:37+00:00\",\"dateModified\":\"2023-06-18T09:57:59+00:00\",\"author\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\"},\"description\":\"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...\",\"breadcrumb\":{\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage\",\"url\":\"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg\",\"contentUrl\":\"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg\",\"width\":1600,\"height\":840,\"caption\":\"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.africa-press.net\/mauritius\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#website\",\"url\":\"https:\/\/www.africa-press.net\/mauritius\/\",\"name\":\"Mauritius\",\"description\":\"Just another Africa News Agency Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.africa-press.net\/mauritius\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\",\"name\":\"cfeditoren\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7417380fa9e23b5c57fdbfdaf3fdf92ee478f759a084addda5faa3732853e74a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7417380fa9e23b5c57fdbfdaf3fdf92ee478f759a084addda5faa3732853e74a?s=96&d=mm&r=g\",\"caption\":\"cfeditoren\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company - Mauritius","description":"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","og_locale":"en_US","og_type":"article","og_title":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company","og_description":"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...","og_url":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","og_site_name":"Mauritius","article_publisher":"https:\/\/www.facebook.com\/AfricaPressTunisiaa","article_published_time":"2023-06-18T09:06:37+00:00","article_modified_time":"2023-06-18T09:57:59+00:00","og_image":[{"width":1600,"height":840,"url":"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg","type":"image\/jpeg"}],"author":"cfeditoren","twitter_card":"summary_large_image","twitter_misc":{"Written by":"cfeditoren","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#article","isPartOf":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company"},"author":{"name":"cfeditoren","@id":"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb"},"headline":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company","datePublished":"2023-06-18T09:06:37+00:00","dateModified":"2023-06-18T09:57:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company"},"wordCount":82,"commentCount":0,"image":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage"},"thumbnailUrl":"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg","keywords":["Africa Press","Africa Press-Mauritius","Delhi","Mauritius"],"articleSection":["all news","economy"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","url":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company","name":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company - Mauritius","isPartOf":{"@id":"https:\/\/www.africa-press.net\/mauritius\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage"},"image":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage"},"thumbnailUrl":"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg","datePublished":"2023-06-18T09:06:37+00:00","dateModified":"2023-06-18T09:57:59+00:00","author":{"@id":"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb"},"description":"The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) ...","breadcrumb":{"@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#primaryimage","url":"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg","contentUrl":"https:\/\/static.africa-press.net\/mauritius\/sites\/61\/2023\/06\/sm_1687065999.812451.jpg","width":1600,"height":840,"caption":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company"},{"@type":"BreadcrumbList","@id":"https:\/\/www.africa-press.net\/mauritius\/all-news\/itat-rules-trc-as-sole-evidence-for-dtaa-benefits-deletes-tax-liability-on-mauritius-company#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.africa-press.net\/mauritius\/"},{"@type":"ListItem","position":2,"name":"ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company"}]},{"@type":"WebSite","@id":"https:\/\/www.africa-press.net\/mauritius\/#website","url":"https:\/\/www.africa-press.net\/mauritius\/","name":"Mauritius","description":"Just another Africa News Agency Sites site","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.africa-press.net\/mauritius\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb","name":"cfeditoren","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.africa-press.net\/mauritius\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7417380fa9e23b5c57fdbfdaf3fdf92ee478f759a084addda5faa3732853e74a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7417380fa9e23b5c57fdbfdaf3fdf92ee478f759a084addda5faa3732853e74a?s=96&d=mm&r=g","caption":"cfeditoren"}}]}},"_links":{"self":[{"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/posts\/31105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/users\/84"}],"replies":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/comments?post=31105"}],"version-history":[{"count":0,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/posts\/31105\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/media\/31104"}],"wp:attachment":[{"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/media?parent=31105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/categories?post=31105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.africa-press.net\/mauritius\/wp-json\/wp\/v2\/tags?post=31105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}