{"id":33746,"date":"2023-04-18T10:51:46","date_gmt":"2023-04-18T05:21:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/blackstone-fp-capital-partners-mauritius-v-ltd-v-cit-it-2022-195-itd-462-217-ttj-753-mum-trib\/"},"modified":"2023-04-18T10:51:46","modified_gmt":"2023-04-18T05:21:46","slug":"blackstone-fp-capital-partners-mauritius-v-ltd-v-cit-it-2022-195-itd-462-217-ttj-753-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/blackstone-fp-capital-partners-mauritius-v-ltd-v-cit-it-2022-195-itd-462-217-ttj-753-mum-trib\/","title":{"rendered":"Blackstone FP Capital Partners Mauritius V Ltd. v. CIT IT (2022) 195 ITD 462 \/ 217 TTJ 753 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the concept of beneficial ownership is a sine qua non to entitlement to treaty benefits cannot, in absence of a specific provision to that effect, be inferred or assumed; Assessing Officer was directed to decide by speaking order whether only &#8216;beneficial owner&#8217; could avail the benefit of article 13 of DTAA. (AY. 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Capital gains-Share transactions-Beneficial ownership-AO is directed to decide the issue by passing speaking order-DTAA-India-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-33746","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Mi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33746","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=33746"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33746\/revisions"}],"predecessor-version":[{"id":33747,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33746\/revisions\/33747"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}