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

This article is adapted from a chapter in my PhD. The appeal will also be heard on the further question as to whether the findings of the learned Tribunal that the unit transactions which took place in the present case were Intellectual Property Appellate Board 0.

Please log in or register for a free trial to access these features. Board Of Revenue, Allahabad 0. The appellant in the present case fully satisfies all the parameters laid down by Anti-abuse rules specific and general found in tax treaties.

They had a legal reality. Part V of the First schedule enumerates the list of tax incentive companies and item 16 is: If any sum is received from a person vase in Cyprus, then the onus is on the assessee to satisfactorily explain the source of such money in bwchao hands of such person or in the hands of the beneficial owner, and in case of his failure to do so, the amount shall be deemed to be the income of the assessee.

Notably, some countries allow for a treaty override by the subsequent domestic legislation if clearly intended. Upload pleading to use the new AI search.

azadi bachao andolan case | India Judgments | Law | CaseMine

Securities Appellate Tribunal 1. The entire analysis in this article is likely to assist the members of the international tax law cognoscenti seeking to understand the Indian anti-tax avoidance regime more comprehensively with clarity, as well as the Indian law and policy makers which should address these grave concerns for creating a more certain and transparent international tax regime in India, which should greatly help India to turn into a more attractive foreign investment destination in a near future.


In our view, therefore, it is erroneous to say that the impugned circular No. Mehta TM to find other cases containing similar facts and legal issues. It provides that gains from the alienation of immovable property may be taxed in the Contracting State in which such property is situated.

The said case was investigated and Police after The Federal Court pointed out “Whether one uses the language of allocation of power or the language of limitation of power, the result is the same; there is designated or agreed who shall have the right under the agreement to impose taxation in the particular area”. Ii TM to find other cases containing similar facts and legal issues.

But the obligations arising under the agreement or treaties are not by their own force binding upon Indian nationals. Moreover, several of them allow the use of their treaty network to attract foreign enterprises and offshore activities.

Circular can never be considered to be set up for tax evasion. One of the Judges, Justice O. The Central Government could make such provisions as necessary for implementing the agreement by notification in the Official Gazette. Monopolies and Restrictive Trade Practices Commission 0. The share transactions brought about a profit to Lamesa Holdings which would be assessable to tax under the Australian Income Tax Act. Azadi Bachao Andolan Cases cited for the legal proposition you have searched for.

State of Karnataka4 SCC Placing strong reliance on McDowell it is argued that McDowell has changed the concept of fiscal jurisprudence in this country and any tax planning which is intended to and results in avoidance of tax must be struck down by the Court. Union of India Vs. In fact, if one adhered to a strict interpretation of this text, there would be no resident in the meaning of the convention in those States that apply the principle of territoriality.

Upon a proper construction of Article 18 2 of the Treaty it was held that pension paid by Malaysia is taxable in Australia inasmuch as the said Article did not provide that Malaysia alone was to have the power to tax Government pension, nor did it restrict Australia from doing so. There is no question of applying a fiscal statute by intendment, if the expressed words do not apply. Consumer Disputes Redressal 0.

Vodafone Adnolan Holdings Bv v. In the instant caseno such personal hearing was fixed nor he was called to appear for personal hearing. It is hereby clarified that wherever a Certificate of Residence is issued by the Mauritian Authorities, such Certificate will constitute sufficient evidence for accepting the status of residence as well as beneficial ownership for applying the DTAC accordingly.


Commissioner Of Income Tax… v. They urge that upon a proper construction of the provisions of Mauritian Income Tax Act it is clear that the FIIs incorporated under Mauritius laws are liable to taxation; therefore, they are ‘residents’ in Mauritius within the meaning of the DTAC.

Since McDowell’s case has been used by the tax administration to question every legitimate arrangement, this decision of the Supreme Court puts the law in proper perspective and should, therefore, be welcome in clearing many cobwebs in our law relating to tax planning. It remains true in general that the taxpayer, where he is in a position to carry through a transaction in two alternative ways, one of which will result in liability to tax andolsn the other of which will not, is at liberty to choose the latter and to do so effectively in the absence of any specific tax avoidance provision such as s.

State Consumer Disputes Redressal Commission. Otherwise, the double taxation avoidance agreement will have no meaning at all.

The appellant paid sales tax on its turnover excluding, the said excise duty to the sales tax authorities under the provisions of the A. Interpretation of tax treaty provisions. Report of Committee on Fiscal Affairs: Lord Wilberforce was at pains to stress that the fact that the motive for a transaction may be to avoid tax does not invalidate it unless a particular enactment so provides see 1 All ERAC at Director Of Income Tax v.

If it was not the intention of the legislature to make a departure from the general principle of chargeability to tax under section 4 and the general principle of ascertainment of total income under section 5 of the Act, then there was no purpose in making those sections “subject to the provisions” of the Act”. Board For Industrial Financial Reconstruction 0.