The capital gains arising out of the proposed buyback of shares ...
India-Mauritius DTAC exempts capital gains from share buybacks from Indian taxation under Article 13, Paragraph 4.
August 24, 2012
Case Laws Income Tax AAR
The capital gains arising out of the proposed buyback of shares is not taxable in India in view of paragraph 4 of Article 13 of the DTAC between India and Mauritius. - AAR
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