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Mumbai ITAT denied India-Mauritius treaty benefit as effective management of assessee was in third country

December 20, 2019[2019] 112 taxmann.com 95 (Mumbai - Trib.)/[2020] 180 ITD 659 (Mumbai - Trib.)
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INTERNATIONAL TAXATION: Where assessee-company, incorporated in Mauritius, was engaged in business of shipping and it claimed income from shipping activities taking support of Article 8 of DTAA entered into between India and Mauritius, since effective management of assessee was neither in Mauritius nor in India but in a third country, it was not entitled for benefit claimed by it

INTERNATIONAL TAXATION: Where assessee engaged in business of shipping, appointed an Indian company as its agent, since said company was an agent of independent status, it cannot be considered as constituting agency PE of assessee

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