The question admitted by the AAR was, “Whether on the facts stated facts and law, the capital gains on the proposed sale of shares of Betcon Dicknson India Private Limited by the applicant to Betcon Dickinson Holdings Pte. Ltd. would be chargeable to income tax in India in the hands of the applicant, having regard to the provisions of article 13 of the India-Mauritius tax Treaty?   

The application was admitted on 7-1-2015.

The AAR held that having regard to the provisions of article 13 of the India-Mauritius tax Treaty.  (AAR No. 1396 of 2012 dt 11-9-2019)