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Income accrued in India - sale of shares in Flipkart - DTAA between India and Mauritius - the entire...

Income accrued in India - sale of shares in Flipkart - DTAA between India and Mauritius - the entire arrangement made by the applicants was with an intention to claim benefit under India - Mauritius DTAA, which was not intended by the lawmakers, and such an arrangement was nothing but an arrangement for avoidance of tax in India. .....

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