According to recent reports, the Indian Supreme Court is currently considering whether a 'curative' petition relating to its earlier decision on the Indo-Mauritian Double Taxation Agreement (DTA) should be admitted.
Last October, the Supreme Court upheld the validity of a circular issued by the Indian Central Board of Direct Taxes, which stated that a certificate of residence issued by the Mauritian authorities constitutes sufficient evidence of residence in the jurisdiction to allow a firm or investor to take advantage of the provisions of the bilateral DTA.
However, it emerged last week that one of the petitioners in the earlier public interest litigation against the circular, former commissioner of income tax Shiv Kant Jha, has filed a petition with the Supreme Court, alleging that there has been a gross miscarriage of justice.
Mr Jha is reportedly arguing that the Court's earlier decision sanctioned the concept of 'treaty shopping', and allows non-Mauritian businesses to assume residence in the jurisdiction solely in order to take advantage of its tax treaty with India.
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