https://www.taxtmi.com/caselaws?id=151060 Treaty residence and place of effective management under the India-Mauritius DTAA were disputed, and the existing evidence on board meetings, control, passport material and affidavits was not adequately authenticated. The Tribunal held that third-party or governmental verification was needed before any conclusive determination on capital gains taxability could be made. The matter was restored to the Assessing Officer for fresh adjudication, and no final finding was recorded on the merits of treaty protection or non-taxability. en-us Fri, 26 Mar 2010 00:00:00 +0530 Tue, 28 May 2013 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151060 Treaty residence and place of effective management under the India-Mauritius DTAA were disputed, and the existing evidence on board meetings, control, passport material and affidavits was not adequately authenticated. The Tribunal held that third-party or governmental verification was needed before any conclusive determination on capital gains taxability could be made. The matter was restored to the Assessing Officer for fresh adjudication, and no final finding was recorded on the merits of treaty protection or non-taxability. Case-Laws Income Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151060