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Learn moreTax authority offered no evidence to rebut tax residency certificate or otherwise support allegation of treaty abuse
The Delhi Bench of the Tribunal held that a taxpayer incorporated in Cyprus was entitled to the capital gains exemption on sales by nonresidents of shares in Indian companies under the India-Cyprus in the absence of any substantive evidence from the tax authority challenging the taxpayer鈥檚 tax residency certificate (TRC) or otherwise supporting an allegation of treaty abuse.
The case is:聽Gagil FDI Ltd. v. ACIT (ITA No. 2661/Del/2024)
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