{"id":15766,"date":"2021-03-16T11:23:12","date_gmt":"2021-03-16T05:53:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/becton-dickinson-mauritius-ltd-in-re-2019-110-taxmann-com-291-aar-delhi\/"},"modified":"2021-03-16T11:23:12","modified_gmt":"2021-03-16T05:53:12","slug":"becton-dickinson-mauritius-ltd-in-re-2019-110-taxmann-com-291-aar-delhi","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/becton-dickinson-mauritius-ltd-in-re-2019-110-taxmann-com-291-aar-delhi\/","title":{"rendered":"Becton Dickinson ( Mauritius) Ltd , In re ( 2019) 110 taxmann.com 291 ( AAR) ( Delhi )"},"content":{"rendered":"<p>AAR held that capital gains on sale of shares of BD India by\u00a0 BD Mauritius to Singapore company would not be chargeable to tax in the hands of the applicant in considering the provisions of India -Mauritius Tax Treaty . \u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains \u2013 Sale of shares \u2013 BD Mauritius \u2013 Not taxable in India \u2013 DTAA-India \u2013 Mauritius [ Art, 13]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-15766","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-46i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15766"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15766\/revisions"}],"predecessor-version":[{"id":15767,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15766\/revisions\/15767"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}