On National Technology Day, Amrit Mehta, Corporate Partner at Majmudar & Partners, addresses certain key legal issues for tech start-ups in India.
Delhi Tribunal rules on pre-amended Mauritius DTAA
Download .pdf In the recent MIH India (Mauritius) Limited case, the Delhi Bench of the Income-tax Appellate Tribunal (the “Delhi Tribunal”) held that the income earned by way of capital gains by a Mauritius tax resident on the sale of shares of an Indian company is...