Treaty Benefits Affirmed for Pre-2017 Share Gains Under India-Mauritius DTAA, No Dispute on Tax Exemption Claim.

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....Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s claim of exemption under Article 13(4) of India-Mauritius DTAA - AT....