{"id":374,"date":"2018-04-29T16:57:57","date_gmt":"2018-04-29T16:57:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ab-holdings-mauritius-ii-in-re-2018-402-itr-37-163-dtr-225-aar\/"},"modified":"2018-04-29T16:57:57","modified_gmt":"2018-04-29T16:57:57","slug":"ab-holdings-mauritius-ii-in-re-2018-402-itr-37-163-dtr-225-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ab-holdings-mauritius-ii-in-re-2018-402-itr-37-163-dtr-225-aar\/","title":{"rendered":"AB Holdings, Mauritius-Ii, In Re.  (2018) 402 ITR 37\/ 163 DTR 225 (AAR)"},"content":{"rendered":"<p>Assessee  is not a benami of holding Company or set up for tax Avoidance. Transfer of shares in Indian company to Singapore Company as part of business reorganisation . Assessee  is entitled to benefits of  the  Double Taxation Avoidance Agreement Between India  and Mauritius . Capital gains arising from sale of shares in Indian company to group company in Singapore is  not liable to tax In India.  S. 195 is applicable only  if income chargeable to tax in payment .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90: Double taxation avoidance agreement -Income \u2013 Non \u2013resident -Capital gains, arising from sale of shares in Indian Company  to group company in Singapore is not Liable to tax in India \u2014DTAA-India \u2013Mauritius [S. 195,   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":[1],"tags":[],"class_list":["post-374","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/374","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=374"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/374\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}