Capital gains – Shares : Where assessee was holding tax residency certificate of Mauritius and made investment in Indian company in assessment year 2011-12 and 2012-13 and sold shares in assessment year 2020-21, Said long term capital gain on sale of shares will not be taxable in India – Superb Mind Holdings Ltd. v. Assistant Commissioner of Income-tax – [2024] 166 taxmann.com 224 (Delhi – Trib.)