In a recent ruling in the case of Ardex Investments Mauritius Ltd.1 (‘the . the case of Azadi Bachao Andolan (above), no further enquiry on the. Reliance was placed on the Supreme Court rulings in the cases of Azadi Bachao. Andolan and Vodafone6. • The majority of the judges in the. The HC has followed the ruling of the Apex Court in the landmark case of Union of India v. Azadi Bachao Andolan [[] Taxman

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Debts Recovery Appellate Tribunal 0. In the light of the aforesaid discussions and the observations of the apex court emphatically in Azadi Bavhao Andolan’s case Income Tax authorities sought to apply section 9 of the Income Tax Act to this transaction.

B Indian Rayon cannot be treated as an The case was selected for scrutiny.

International Tax Avoidance Issues: An Analysis of the Indian Law and Policy

Shiva Kant Jha… v. Union of India and another vs. Thus we see that even in the year the House of Lords emphasised the continued validity and application of the principle in Duke of Westminster. Hon’ble Supreme Court in the case of Union of India v.

If the relevant mining property had happened to be in the Netherlands so that the issue was between taxation there on the one hand and taxation in Australia on the other, the situation would have been nachao where tax would clearly have been payable on the alienation of the shares in Australia without the benefit of any exemption.

The maxim “Judicis est jus dicere, non dare” pithily expounds the duty of the Court. State of Karnataka4 SCC No Case or Topic can be added.


azadi bachao andolan case | India Judgments | Law | CaseMine

The Committee suggest that all the contentious issues should be resolved by the Government with the Government of Mauritius urgently through dialogue. Sikkim High Court 4. Chennai TM to find other cases containing similar facts and legal issues.

Since the purpose of the DTAC is to eliminate double taxation, the treaty takes into account bavhao persons who are ‘liable to taxation’ in the Contracting States.

The article also discusses the significance of DTAAs. Commissioner Of Income Tax, W. Interestingly, even in this judgment, the Court observed: First, there must be a pre-ordained series of transactions, or, if one likes, one single composite transaction.

The only restriction on the power of the CBDT is to prevent it from interfering with the course of assessment of any particular assessee or the discretion of the Commissioner of Income-Tax Appeals. Azadi Bachao AndolanTaxmanit had been held as follows: Commissioner Of Income Tax Ii v. Meghalaya High Court 0. Certainty in law in dealing with such cross-border investment issues is of prime importance, which has been felt by many countries around the world and some have taken adequate regulatory measures so that investors can arrange their affairs fruitfully and effectively.

Meghalaya High Court 3. Notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee, being a non-resident, engaged wzadi the business of providing services or facilities in In case it does, then it raises serious resultant question, whether the judicial benediction can be accorded to such transactions where the DTAA is solely bacao on for tax avoidance?

Commissioner of Incom-Taxdealing with the legal status of such circulars, this Court observed: Sakarlal Balabhai TM to find other cases containing similar facts and legal issues.


Competition Appellate Tribunal 0. Oit is open to the Income-tax Officer in a given case to lift the corporate veil for finding out whether the purpose of the corporate veil is avoidance of tax or not.

This Court held that though the taxable event for levy of excise duty is the manufacture or production, the realisation of aazadi duty my be postponed for administrative convenience to the date of removal of the goods from the factory. Unlike, Azadi Bachao Andolan case, the DTAC was not in issue here though the international tax avoidance issue was a concern here as well.

Hence, it was held that Johansson was not a resident of Switzerland during the period in question and that the tax exemption in the treaty was not available to him.

To restore the true character, the administration is entitled to reject, as being her sic. Assam High Azadj 0.

Karnataka High Court If the residents of State C qualify for a benefit under the andola, can they be denied the benefit on some theoretical ground that ‘treaty azai is unethical and illegal? Effect of MOBA, The respondents, shifted ground to contend that the fact that a company incorporated in Mauritius is liable to taxation under the Income Tax Act there may be true only in respect of certain class of companies incorporated there.

Azadi Bachao Andolan[