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)
assessee in the instant case satisfies both the above conditions. The control and management of the assessee company from Mauritius is governed by section 71(3)(a) of Mauritius
Financial Services Act, 2007 which reads as under:-
A holder of a Global Business Licence shall, at all times –
(i)
Carry
