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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Barbergreene Americas Inc v. Tax Treaty as Canada had no capital gains tax when it entered the treaty and it could not unilaterally amend its legislation.

Mauritius today provides a suitable treaty conduit for South Asia and South Africa. Arvind Narottama case under the Wealth Tax Actthree trust deeds for andolna benefit of the assessee, his wife and children in identical terms were prepared under section 21 2 of the Wealth Tax Act.

Item 1 reads “gains or profits derived from the sale of units or of securities anrolan on the Official List or on such Stock Exchanges or other exchanges and capital markets as may be approved by the Minister”. The purpose of section 90 becomes clear by reference to its legislative history.

That of itself can not affect the interpretation of the Agreement.

Dhaka High Court 0. It is neither fair not desirable to expect the legislature to intervene and take care of every device and scheme to avoid taxation. The Revenue argued that the Taxpayer had never incurred expenses of wages, salaries of staff, electricity, other charges etc. Is the impugned circular ultra-vires Section ?

Serco Bpo Private Limited v. The Act was challenged as being unreasonable since it retrospectively made the dealers liable for sales tax which they had not passed on to others. Though, the legislature vase enact a retrospective fiscal law, yet it may be invalidated in judicial review on grounds of being entirely arbitrary and irrational, or unduly oppressive and confiscatory so as to violate Articles 14 and 19 of the Constitution.

Board Of Revenue, Allahabad 0.

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

The appellants rightly contend that in the absence of a limitation clause, such as the one contained in Article 24 of the Indo-U. F Section of the Income-tax Act, enables the issuance of a circular for a strictly limited purpose. Union Of India v. Azadi Bachao Andolan and another supra has to a very large extent watered down the ratio laid down in They therefore recommend that Companies investing in Indian through Mauritius, should be required to file details of ownership with RBI and declare that all the Directors and effective management is in Mauritius.


Manbhari on the scope of the doctrine of stare decisis with reference to Halsbury’s Law of England and Corpus Juris Secundum, pointing out that a decision which has been followed for a long period of time, and has been acted upon by persons in the formation of contracts or in the disposition of their property, or in the general conduct of affairs, or in legal procedure or in other ways, will generally be followed by courts of higher authority other than the court establishing the rule, even though the court before whom the matter arises afterwards might be of a different view.

Adani Power Maharashtra Ltd. Thus, the Ramsay principle disregarded what may be called as self-cancelling transactions, and emphasized on the end result after looking at the series of connected transactions as a whole. Even if we accept the baxhao of the respondent that the DTAC is delegated legislation, the test of its validity is to be determined, not by its efficacy, but by the fact that it is within the parameters of the legislative provision delegating the power.

We have already extracted the relevant provisions of Article 4 which provide that, for the purposes of the agreement, azdai term ‘resident of a contracting State’ means any person bachhao under the laws of that State is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of similar nature. Ghaswala and Others it was pointed out that the circulars issued by CBDT under Section of the Act have statutory force and would be binding on every income-tax authority although such may not be the case azzadi regard to press releases issue by the CBDT for information of the public.


Tax avoidance, it seemsis legal; tax evasion is illegal.

azadi bachao andolan case | India Judgments | Law | CaseMine

In a taxing Act it is not possible to assume any vachao or governing purpose of the statute more than what is stated in the plain language. These entities are ‘liable to tax’ under the Mauritius Tax law and are therefore to be considered as residents of Mauritius in accordance with the DTAC.

We are afraid that the weighty recommendations of the Working Group on Non-Resident Taxation are again about what the law ought to be, and a pointer to the Parliament and the Executive for incorporating suitable limitation provisions in the treaty itself or by domestic legislation. However, the Indian law may subsequently be amended, reducing the incidence of tax to a level lower than what has been provided in the tax treaty.

The Supreme Court in a recent case in the case of Union of India v. Andhra Pradesh High Court 8.

Union Of India And Anr vs Azadi Bachao Andolan And Anr on 7 October,

Hon’ble Supreme Court aandolan the case of Union of India v. Johansson floated a company in Switzerland of which he became an employee and contended that all professional fee paid for his boxing bouts were received by his employer company in Switzerland for which he was remunerated as an employee abchao the said company.

He submitted that in the said judgment in the case of Union of India v. Let us now turn to the problematic part concerning misinterpretation of McDowell judgment. A few things should be clear from these passages: Income-tax Appellate Tribunal was correct in law in deleting the disallowance in spite of the decision of apex court in the case of McDowell and Co. Report of the working group on non-resident taxation The respondents contend that anti-abuse provisions need not be incorporated in the treaty since it is assumed that the treaty would only be used for the benefit of the parties.