“Section 73(1)(b)”

Section References (mined)Section 73Section 73(1)(b)3 judgments

ESSAR COMMUNICATIONS LIMITED,MAURITIUS vs. ACIT, CIRCLE-1 (2)(2), NEW DELHI

ITA 340/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR

OHM JUNIPER LONGTERM FUND LIMITED,MAURITIUS vs. DCIT INTL. TAXATION -2(2)(2), NEW DELHI

ITA 2722/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Oct 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshm/S. Ohm Juniper Longterm Vs. Dcit, Fund Ltd, International Taxation- 5Th Floor, Ebene Esplanade, 2(22)(2), 24 Cybercity, Ebene, New Delhi Mauritius (Appellant) (Respondent) Pan:Aacco2383D

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR

Section 234BSection 234CSection 90(2)

states that the assessee is assessed to tax under the Mauritius Income Tax Act. This certificate is issued after examining the provisions of section 73(1)(b) of Mauritius Income Tax Act, 1955 wherein a company is said to be resident in Mauritius if it satisfies either of below

SAIF 2-SE INVESTMENTS MAURITIUS LTD,NEW DELHI vs. ACIT, CIRCLE INTERNATIONAL TAXATION (3)(1)(2) DELHI, NEW DELHI

ITA 1812/DEL/2022[2018-19]Status: DisposedITAT Delhi14 Aug 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 10(34)Section 142(1)Section 143(3)Section 144C(13)

submitted, the fact that the assessee has been incorporated in Mauritius and holding a valid TRC is beyond dispute. He submitted, under section 73(1)(b) of the Mauritius Income Tax Act, a company is said to be resident in Mauritius, if it satisfies either of the two conditions