https://www.taxtmi.com/highlights?id=60054 Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under Article 11(3)(c) of India-Mauritius DTAA - assessee is the 'beneficial owner' of the impugned interest income on the strength of the Tax Residency Certificate issued by the Mauritian authorities - AT en-us Mon, 11 Oct 2021 08:27:41 +0530 Mon, 11 Oct 2021 08:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60054 Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under Article 11(3)(c) of India-Mauritius DTAA - assessee is the 'beneficial owner' of the impugned interest income on the strength of the Tax Residency Certificate issued by the Mauritian authorities - AT Highlights Income Tax Mon, 11 Oct 2021 08:27:41 +0530 https://www.taxtmi.com/highlights?id=60054