The Mauritius connection is interesting. India and Mauritius have tax treaties[1] which are very advantageous to Indian companies seeking to do business abroad. I don't know the full details but I do know that international companies who have an India presence, are frequently set up with a Mauritius company owning the India entity and doing some sort of back to back billing arrangement.
[1] https://www.forbesindia.com/blog/economy-policy/india-maurit...