The Supreme Court has upheld the validity of the notification dated 13th April 2000, which provided that a certificate of residence issued by the Mauritius Authorities will constitute sufficient evidence for accepting the status of residence as well as beneficial ownership for claiming reliefs and benefits under the Double Taxation Avoidance Agreement between India and Mauritius.
Supreme-Court-upholds-Government-Notification-on-Taxation-of-Mauritius-Residents-October-2
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