D.B.Zwirn Mauritius Trading Vs. Director of Income-tax(international Taxation)-ii, New Delhi

Decided On : Mar-28-2011

Court : Authority for Advance Rulings

LAW: section 245N, Article 13(4, section 245R, Article 13(4, Article 13(4, Article 13(4, Article 13(4, Article 4 of the DTAC defines, section 115A, Article 13(4, section 90, section 4, section 5, section 90, section 90, section 90, Circular, section 90(1

PERSON: V.K.Shridhar, Mauritius, Azadi Bachao Andolan, Mauritius, ¦, ¦â€¦, ¦, ¦, ¦, ¦, ¦, ¦, ¦, Mauritius, Mauritius, Mauritius, Azadi Bachao Andolan, Bachao Andolan, ¦.” 9

ORG: D.B. Zwirn, Mauritius, the Mauritius Tax Authorities, Quippo Telecom Infrastructure Limited, Rs.2,13,33,320, Geraldton Finance Limited, Applicant, Authority, DTAA, Authority, Applicant, the Authority of Advance Ruling, Applicant, the Double Taxation Avoidance Agreement, DTAA, Income Tax Act, Double Taxation Avoidance Agreement, Learned Advocate, the Mauritius Revenue Authority, DTAA, DTAA, The Central Board of Direct Taxes (, Circular, DTAA, ITR, the Honorable Supreme Court, Mauritius Revenue Authority, DTAA, DTAA, Mauritius, Saraswati Holding Corporation, an Indian Company, Mauritius, Mauritius, DTAA, DTAA, the Tax Residency Certificate, the Mauritius Revenue Authority, CBDT, Circular, State, Mauritius, Mauritius, Mauritius, CBDT, DTAA, Circular, the Indo-Mauritius Double Tax Avoidance Convention, the Indo-Mauritius, State, State, Mauritius, DTAC, Mauritius, DTAA, DTAA, DTAA, the Supreme Court, Union of India, the Central Government, Legislature, the Central Government, DTAC, the High Court, Circular, Circular, DTAC, Circular, the Central Board of Direct Taxes, Mauritius, Circular, DTAC, Quippo Telecom Infrastructure Limited, Geraldton Finance Limited, DTAA

CARDINAL: 5,33,333, 5,33,333, 2, 1, 2, 3, 4., 2, 3, 13.04.2000, one, 263, 3 706, 682, 30.03.1994, 862, 4, 5., 1, 2, 3, 4, 3, 6, two, 1â€, 2â€, 3, 4, 4, 4, 5, 7, one, 2, 3., 4, 8, two, 3.1, 2000, 243, 682, 207, 4, 5

NORP: Indian, Indian, Mauritian, Indian, Contract State, Indian, Indian, Indian, Indian

DATE: 19th September, 2007, 10th November, 2009, 1961, November 10, 2009, 1961, 1961, 2009, 2009, 30th March, 1994, ¦â€¦, 13th April, 2000, 1983, Prior to 1st June, 1997, 1961, 1961, 1961, March 30, 1994, 1994, 1961, 28th Day of March, 2011

PRODUCT: Mauritius, Rs.2,98.67.010, Mauritius, Mauritius, Circulars, Mauritius, Mauritius, Mauritius, Mauritius

GPE: Rs.5,59.99,965, India, India, India, India, India, India, Delhi, India, India, India, India, India, Mauritian, India, India, India, India, India, India, India, India

LOC: Mauritius, Mauritius, Mauritius, Mauritius, Mauritius

PERCENT: 5%, 15%