The Supreme Court upheld the India–Mauritius treaty and CBDT Circular 789: a Tax Residency Certificate is sufficient evidence of residence, and a DTAA...
CIT v. Excel Industries LtdIncome tax is charged on real income, not hypothetical income — income "accrues" only when there is a real, enforceable right to receive it, not on a...
CIT v. B.C. Srinivasa SettyNo capital gains tax can be charged on the transfer of an asset — such as self-generated goodwill — whose cost of acquisition cannot be conceived or c...
Vodafone International Holdings B.V. v. Union of IndiaThe Supreme Court held that the offshore sale of shares of a foreign company, which indirectly held an Indian telecom business, was not taxable in Ind...
McDowell & Co. Ltd v. Commercial Tax OfficerThe Supreme Court distinguished legitimate tax planning from avoidance through "colourable devices" — you may arrange your affairs to reduce tax, but...
EaseValue