https://www.taxtmi.com/caselaws?id=785134 An advance ruling application may be rejected at the threshold where the material discloses a prima facie arrangement suggestive of tax avoidance under Section 245R(2). Treaty protection under the Mauritius DTAA is not automatic merely because a tax residence certificate exists, and the transaction must be viewed as a whole under the domestic anti-abuse framework, including the indirect transfer provisions and Chapter XA. On the facts, the share transfer arrangement lacked genuine commercial substance and was not protected by grandfathering or treaty provisions, so the revenue could examine taxability in India and the challenge failed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785134 An advance ruling application may be rejected at the threshold where the material discloses a prima facie arrangement suggestive of tax avoidance under Section 245R(2). Treaty protection under the Mauritius DTAA is not automatic merely because a tax residence certificate exists, and the transaction must be viewed as a whole under the domestic anti-abuse framework, including the indirect transfer provisions and Chapter XA. On the facts, the share transfer arrangement lacked genuine commercial substance and was not protected by grandfathering or treaty provisions, so the revenue could examine taxability in India and the challenge failed. Case-Laws Income Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785134