New Delhi, Oct 07: The Supreme Court today upheld a government notification not to tax companies doing business in India if they were registered in Mauritius. Setting aside a Delhi High Court judgement which had quashed the April 13, 2000 notification, a bench comprising Justice Ruma Pal and Justice B N Srikrishna said the Delhi High Court had erred in quashing the notification. On the basis of Double Taxation Avoidance Treaty between India and Mauritius, the Union Government had issued the notification saying if the Mauritius government gives residency certificate to a company doing business in India, then the same company will not be taxed by income tax authorities in India. Allowing the appeal of the Union Government, the bench said the April 13, 2000 notification was valid and legal. Bureau Report