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Mauritius-based SPVs eligible to claim tax benefits under DTAA: AAR

Mauritius-based SPVs eligible to claim tax benefits under DTAA: AAR

Wednesday, March 8, 2017, 6:26 PM

The case involved Mahindra - BT Investment ("Applicant"), a company incorporated in Mauritius that transferred shares of an Indian company to a US company is not liable to get taxed in India under the beneficial provisions of India-Mauritius Treaty, the AAR ruled. In this ruling, the AAR has dealt with the issue of the residential status of the applicant was "transferring the shares of TML.
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