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Income Tax - Highlights / Catch Notes

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Treaty benefits - 組ains from alienation of shares' - ...

Income Tax

November 20, 2023

Treaty benefits - 組ains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee痴 claim of exemption under Article 13(4) of India-Mauritius DTAA - AT

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