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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Supreme Court in the case of Union of India v. Azadi Bachao Andolan [ The AAR appears to have held that the decision of the Supreme Court in the case of Azadi Bachao Andolan supra is not good law and the correct law is as laid Referring to Azadi Bachao caseit is submitted that the question of cae device still survives for consideration and the Revenue can very well examine whether This well settled principle has been re-stated by the Supreme Court in the case of Union of India vs.
Whether there is “reasonable cause” or not, is a question of fact.
In the case of Azadi Bachao Andolan v. Azadi Bachao Andolan v.
International Tax Avoidance Issues: An Analysis of the Indian Law and Policy
The Tribunal has considered the facts and circumstances of the case and arrived at the aforesaid conclusion. Union of India v. Azadi Bachao Bachwo case supra though there are some stray observations. The observations which are sought to be relied upon by th It is the case of the petitioner, who appears in person, that the powers and authority of the Central Government are being abused and are sought to be exercised in violation of the Correctness of Azadi Bachao case —Re: Before us, it was contended on behalf of the Revenue that Union of He submitted that in the said judgment in the case of Azadi Bachao Andolan suprathe Supreme Court did not approve of the views of Chinnappa Reddy, J.
He further argued that in bachak said case of Azadi Bachao Andolan suprathe Supreme Court also quoted The Revenue then pleads about there has been a scheme to avoid the payment of income-tax in India. Circular can never be considered to be set up for tax evasion. Azadi Bachao Andolan[ This passage shall of course be read in conjunction with the observations made in Azadi Bachao Andolan case. However, the Supreme Court, in the case of Union of India vs.
Azadi Bachao Andolan6 after having reviewed the various cases, reiterated the observations in Duke of Westminister, while Act in the hands of the applicants. It is the case of the applicants that no taxable income arises on account of the merger and that the tax Whether these appeals raise a substantial question of law or hot is required to be determined first.
In case of Azadi Bachao Andolan v. Union of India, ITR Even on this basis, the penalty levied on the appellant deserves to be cancelled as it would amount to treating the appellant on a The appellant in the present case fully satisfies all the parameters laid down by Hon’ble Supreme Court in the azado of Union of India v.
B Indian Rayon cannot be treated as an It is the case of applicant that the said licence was terminated before completion of the On the facts and in the circumstances baachao the casewhether the receipt arising to the applicant, from the transfer of its right, title and Thus, in so far as the Officer has, however, not noticed and referred to the decision of the Supreme Court in Azadi Bachao Andolan supra which was pronounced on 7 October, i.
In the said decisio Interestingly, that was a case where Azadi Bachao Andolan Government of India under section 90 of the Act. The common grievances raised in all these appeals are as follows: CIT A has erred in law and on facts of the case in coming The petitioner in CWP No. Article 4 provides the scope of application of the Agreement. The applicability of the Agreement is determined by He further submitted that in a recent judgment in the case of Union of India v.
He submitted that in the said judgment in the case of Union of India v. Azadi Bachao Andolan supra India, and the Commissioner of Income Tax in the case of Mauritius, are anxolan as the “competent authority”. Article 4 provides the scope of application of the Agreement, The applicability of the ClT A has erred in law and on facts of the case in CIT A has erred in law and on facts of the case in He also submitted that this case was also further directly covered by the bchao of the Gujarat High Court in the case of The Supreme Court in a recent case in the case of Union of India v.
Appeals and has held that respondent No. The appeal was admitted by this court and the Thus, on an application of the principle azzadi law enunciated in Azadi Bachao Andolan Vs.
It is further submitted that in the case before the AAR the non-resident payer In that behalf, the learned Senior Counsel relied on a decision in the case of A.
State of Kerala If, on the other hand, the case is not covered within the four corners of the provisions of the taxing statute, no tax can Azadi Bachao Andolan and another supra has to a very large extent watered down the ratio laid down in The Appeal was admitted by this Court and the following Whether, on the facts and in the circumstances of the casethe Tribunal was right in law in holding that retention remuneration received y He also submitted that this case was also further directly covered by the Judgment of the Gujarat High Court The Supreme Court in a recent case in the case of Union of India and another v.
Azadi Bachao Andolan and another supra has to a very The following are the substantial questions of law raised in these Tax Case Appeals: In case of any conflict between the provisions of the agreement and the Act, the provisions of the agreement would prevail over the provisions of the In our opinion this would be the ratio of that judgment. The House of Lords does not seem to think so, and we agree, with respect.
The Supreme Court in the case of Union of India v. Counsel for the assesses has contended that in the case of Union of India v. The Department would not in law be permitted to go behind a corporation resident in Mauritius in view of the judgment of the Supreme Court in Azadi Bachao.
On 1 April the Governments of India It is the case of the appellant-company that the board of directors of the appellant-company has approved On behalf of the appellants our attention was drawn to the principle of law laid down in Union of India v.
The Hindu : SC settles law on double tax avoidance agreement
Azadi Bachao Andolan reported i Notwithstanding anything to the contrary contained in sections 28 to 41 azaadi sections 43 and 43A, in the case of an assessee, being a non-resident, engaged in the business of providing services or facilities in Before entering the wndolan of this caseit would ho appropriate to refer to be law of In that casethe Apex Court was dealing with the provisions of Moneylenders Act.
Referring to and relying on the decision of the Apex Court in case of Union of Cxse v. Hon ble the Supreme Court in the concluding paras of its judgment in Azadi Bachao Andolan supra has rejected the Azadi Bachao AndolanIn the light of the aforesaid discussions and the observations of the apex court emphatically in Azadi Bachao Andolan’s case By way of this appeal, the revenue has raised the following grievances: On the azqdi and in the circumstances of the case and in law, the learned 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.
Therefore, we are left with only questions Nos. Our reasons for arriving at the conclusion which we have, as Radhakrishnan, J, who wrote separate opinions, have concurred with the view in Azadi Bachao Andolan 5 supra.
The Supreme Xase has dealt with the concepts of tax avoidance and tax evasion and referred to the celebrated wo Shah, J, in Commissioner of Income-tax v. The assessing officer had placed reliance on the Supreme Court decision in the case of In that casethere was power in the executive to issue 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 The short andolzn of the case are as under.
I have carefully considered the submission of the appellant, the penalty order and the facts of the case. Can’t display summary as content is Scanned, Please open the judgment to see full content. Learned counsel further submitted that even in SA Builders Limited’s