{"id":52734,"date":"2025-04-07T10:52:34","date_gmt":"2025-04-07T05:22:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/accion-africa-asia-investment-co-v-acit-it-2023-37-nypttj-1499-2024-161-taxmann-com-582-228-ttj-118-233-dtr-385-delhitrib\/"},"modified":"2025-04-07T10:52:34","modified_gmt":"2025-04-07T05:22:34","slug":"accion-africa-asia-investment-co-v-acit-it-2023-37-nypttj-1499-2024-161-taxmann-com-582-228-ttj-118-233-dtr-385-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/accion-africa-asia-investment-co-v-acit-it-2023-37-nypttj-1499-2024-161-taxmann-com-582-228-ttj-118-233-dtr-385-delhitrib\/","title":{"rendered":"Accion Africa-Asia Investment Co. v ACIT (IT) (2023) 37 NYPTTJ 1499 (2024) 161 taxmann.com 582 \/ 228 TTJ 118 \/ 233 DTR 385 (Delhi)(Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that the capital gains on sale of property is exempt. The TRC issued by the competent authority of a particular country determines the tax residency of a particular person\/entity which is\u00a0 accepted by the Revenue in Circular No. 789, dt. 13th April, 2000. Followed, UOI v. Azadi Bachao Andolan (2003) 184 CTR\u00a0 450, 263 ITR 706 (SC),\u00a0 Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. Asstt. CIT (2023) 331 CTR\u00a0 1\u00a0 222 DTR 265, 452 ITR 111 (Delhi) (HC)\u00a0 (AY.2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 :Double taxation relief-Capital gains-Sale of shares-Exempt from tax-DTAA-India-Mauritius.[S.90(2), 90(2A) Art. 13, 27A]  <\/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-52734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dIy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52734","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=52734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52734\/revisions"}],"predecessor-version":[{"id":52735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52734\/revisions\/52735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}