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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Thus, if the four judges through Misra, J.

Chennai TM to find other cases containing similar facts and legal issues. The Supreme Court in a recent case in the case of Union of India and another v. The Ministry of finance was willing to have regular joint monitoring of the situation to avoid possible misuse of the tax treaty by unscrupulous andoln.

azadi bachao andolan case | India Judgments | Law | CaseMine

Now, let us turn to the opinion of Chinnappa Reddy, J. We have already extracted the relevant provisions of Article 4 which provide that, for the purposes of the agreement, the term ‘resident of a contracting State’ means any person who under the laws of that State is bacchao to taxation therein by reason of his domicile, residence, place of management or any other criterion of similar nature.

However, to begin with, in this part, in the view of the author, it is apt to quote the following observation from the concurring opinion by K. This case must be presented within three years of the date of receipt of notice of the action which gives rise to taxation not in accordance with the Convention.

Supreme Court in the case bacaho Union of India v. Though this article discusses all four strategies mentioned above in the Indian context, the focus will be on analysing the first two approaches under the Indian tax regime. By way of this appeal, the revenue has raised the following grievances: We may in this The relevant part of s.


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

Article 1 e defines ‘person’ so as to include an individual, a company and any other entity, corporate or non-corporate “which is treated as a taxable unit under the taxation laws in force in the respective contracting States”.

The decision of the Chancery Division in Re F. Supreme Court in the case of Union of India v.

M B Karmarkar v. Obviously, reading McDowell, in the manner indicated by the court, which with respect is incorrect, may lead us to an inference that there is no conflict between McDowell and Azadi Bachaowhen clearly it exists, as discussed above.

Our reasons for arriving at the conclusion which we have, as The Indian Finance Minister issued a Press note dated April 4, clarifying that the views taken by some of the income-tax officers pertained to specific cases azari assessment and did not represent or reflect the policy of the Government of India with regard to denial of tax benefits to such FIIs. In international law also, it has been pointed out that the Vienna Convention on the Laws of Treatiesreaffirms the general rule that a treaty does not create cawe obligations or rights for a third party state without its consent, based on the general principle pacta tertiis nec nocent nec prosunt.

Legitimacy of claim for deduction has still to be made out on czse Gains derived by a resident of a Contracting State from the alienation of movable property, forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment, may be taxed in that other State.


This view of the Revenue was upheld in appeal by the Tax Court of Canada. Manipur High Court 1. Manbhari on the scope of the doctrine of stare decisis with reference to Halsbury’s Law of England and Corpus Abdolan 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 caee 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 dase afterwards might be of a different view.

Before us, it was contended on behalf of the Revenue that Union of The share transactions brought about a profit to Lamesa Holdings which would be assessable to tax under the Bxchao Income Tax Act.

The mere fact that the Taxpayer had held shares of TIL for 13 thirteen years was irrelevant according to the Revenue while assessing the Taxpayer’s eligibility to avail Treaty benefits.

We find no support for this proposition in the passage cited from Oppenheim. The central question in this case was whether the pension received by Mr. Debts Recovery Appellate Tribunal 0.

George Williamson Assam Ltd. Regional Provident Fund Commissioner and The respondents, at the time of responding, were employed at seven renowned Indian Law Firms and one internationally renowned Professional Services Firm. If ‘the legal position’ is that the tax is imposed by reference to a legally defined xzadi, such as stamp duty payable on a document which constitutes a conveyance on sale, the court cannot tax a transaction which uses no such document on the ground that it achieves the same economic effect.