taken up,
for the first time, by the CIT(A) with respect to (a) tax residency certificate requirement
ITA Nos. 478 and 479/Ahd/2018 ... Ministry regarding the Tax Residency Certificate dated 01.03.2013 and the
Finance Act, 2013 establish beyond doubt that the Residence Certificate issued by the
Mauritius authorities
India. However, AT&T Mauritius is a resident of
Mauritius holding Tax Residence Certificate dated 19th May 1995
issued by the Commissioner of Income ... 13th April 2000, the capital gains derived by
a resident of Mauritius holding Tax Residence Certificate would
constitute sufficient evidence for accepting the status
India. However, AT&T Mauritius is a resident of
Mauritius holding Tax Residence Certificate dated 19th May 1995
issued by the Commissioner of Income ... 13th April 2000, the capital gains derived by
a resident of Mauritius holding Tax Residence Certificate would
constitute sufficient evidence for accepting the status
India. However, AT&T Mauritius is a resident of
Mauritius holding Tax Residence Certificate dated 19th May 1995
issued by the Commissioner of Income ... 13th April 2000, the capital gains derived by
a resident of Mauritius holding Tax Residence Certificate would
constitute sufficient evidence for accepting the status
India. However, AT&T Mauritius is a resident of
Mauritius holding Tax Residence Certificate dated 19th May 1995
issued by the Commissioner of Income ... 13th April 2000, the capital gains derived by
a resident of Mauritius holding Tax Residence Certificate would
constitute sufficient evidence for accepting the status
tax deduction at source which was explained by assessee as stating that
assessee is a non-resident company holding tax residency certificate of
Mauritius revenue ... case
of the CIT that the tax residency certificate is as a result of fraud or illegal
activities. Therefore, The learned CIT also does
November
2004 and is an undisputed tax resident of Singapore. It holds
a valid Tax Residency Certificate issued by the Singapore tax
authorities ... assessee. The assessee is an undisputed tax
resident of Singapore, holding a valid Tax Residency
Certificate, and is entitled to the benefits of the India
incorporated in the British Virgin
Islands, but then, as per the tax residency certificate dated 6th July 1999 issued by the
Government of Mauritius, this ... pointed out that the assessee company
has duly been issued a tax residency certificate, which is not even called into question.
Learned counsel
10May 2006 is a company
resident in Mauritius for income tax purposes under the
Income Tax Act .
This certificate is valid for the period ... Ministry regarding the Tax Residency
Certificate dated 01.03.2013 and the Finance Act, 2013 establish beyond
doubt that the Residence Certificate issued by the Mauritius authorities
Income Tax Act, 1961 and levied tax accordingly.
6. The appeal was filed before CIT(A). The submissions before CIT(A) in short ... Representative of the assessee pleaded that the assessee is resident of Mauritius. A tax residency certificate is given by Mauritius Tax Authorities which is placed
