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of <h1>ITAT Ruling on Mauritius Entity's Capital Gains Tax in India Highlights DTAA Interpretation and Tax Residency Issues.</h1> The article analyzes a decision by the Income Tax Appellate Tribunal (ITAT) concerning international taxation, capital gains, and the Double Taxation Avoidance Agreement (DTAA) between India and Mauritius. The case involves a Mauritius-based entity that sold shares in an Indian company, with the central issue being the taxability of capital gains in India. Key considerations included the date of share acquisition, the applicability of grandfathering provisions, and the entity's tax residency status. The Tribunal's decision, which emphasizes the interpretation of DTAA provisions and the principle of substance over form, is significant for cross-border transactions, clarifying complex international tax issues.
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