15 August 2012

AAR: MAT, TP Applicable in Treaty Cases

The Authority for Advance Rulings (AAR) in the case of Castleton Investment Limited (the applicant) has granted the benefit of capital gains tax exemption in India under India-Mauritius Tax Treaty but has held that the Mauritius company is subject to payment of Minimum Alternate Tax (MAT) as per the Income Tax Act, 1961 (IT Act).

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