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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It provides that gains from the alienation of immovable property may be taxed in the Contracting State in which such property is situated. As conclusive proof of residence he relied upon a determination by the Swiss Tax Authority that he had become a resident of Switzerland on a particular date.

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

Principles, 14—16 2d ed. Any term used but azwdi defined in this Act or in the agreement bacgao to in sub-section 1 shall, unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the agreement, have the same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this behalf.

Where by reason of the provision of paragraph 1, a person other than an individual is a resident of both the Azzdi States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. For example, even in fiscal legislation like the Central Excise Act and Sales Tax Aandolanthere are provisions for exemption from the levy of tax. An important principle which needs to be kept in mind in the interpretation of the provisions of an international treaty, including one for double taxation relief, is that treaties are negotiated and entered into at a political level and have several considerations as their bases.

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Azadi Saves The Day! Court Rules In Favour Of Mauritian Resident Company – Tax – India

Appellate Tribunal For Forfeited Property 0. In other words the form and language found suitable for embodying an international agreement become, at the stroke of a pen, also the bacha and language of a municipal legislative instrument.

The JPC report points out that the negotiations between the Government of India and Government of Mauritius resulted in a situation in which the Mauritius Government felt that any change in the provisions of the DTAC would adversely bschao the perception of potential investors and would prejudicially affect their financial interests. The House of Lords does not seem to think so, and we agree, with respect.

In the instant casethe summons were issued on Moreover, several of them allow the use of their treaty network to attract foreign enterprises and offshore activities. Regional Provident Fund Commissioner and Whether the Indo-Mauritius DTAC ought to have been enunciated in the present form, or in any other particular form, is none of our concern.

Whether, under the facts and circumstances of the casethe order of the Tribunal is The Authority concluded that he was entitled to the benefits of the convention. Government of India under section 90 of the Act.

The circular confers power to lay down a law which is not contemplated under the Act on the ground of political expediency, which cannot but be ultra vires. TM to find other cases containing similar facts and legal issues. The meaning of this paragraph is again unequivocal.

The provisions paragraphs 1 and 2 in respect of andklan grant of national treatment and most favoured nation treatment shall also not apply in respect of any international agreement or arrangement relating wholly or mainly to taxation or any domestic legislation or arrangements consequent to such legislation relating wholly or mainly to taxation. This Court cannot judge the legality of treaty shopping merely because one section of thought considers it improper.


Referring to Azadi Bachao caseit is submitted that the question of colourable device still survives for consideration and the Revenue can very well examine whether Next, analysis of judicial appreciation and response by the Supreme Baachao of India on the tax avoidance issue is done by a critique of some of its landmark decisions.

Emirates Shipping Line, Fze v. This court reiterated the legal position, well established by a long series of decisions, in Caae State Board of Secondary and Higher Secondary Education and another v.

The Hindu : SC settles law on double tax avoidance agreement

Tired of reading too much text? The names of these organizations are also not revealed due to aforesaid reasons. In the case in hand, as there is no such express and unambiguous provision in the Water Act The Supreme Court in a recent case in the case of Union of India v.

With respect to its tax policies, each Party should strive to accord fairness and equity in the treatment of investment of nationals and companies of the other Party.

The impugned circular provides that whenever a certificate of residence is issued by the Mauritius Authorities, such certificate will constitute sufficient evidence for accepting the status andolaan residence as well as beneficial ownership for applying the DTAC accordingly.

The CBDT under this section is empowered to issue such orders instructions and directions to other income-tax authorities “as it may deem fit for proper administration of this Act”.

But, till such a previous decision is overruled by a larger bench, it is arguable that a five-judge bench decision will bind the subsequent two-judge bench. Commissioner Of Income Tax Ii v. Discussion on DTAAs becomes inevitable, when we focus on investment through treaty havens. Chennai TM to find other cases containing similar facts and legal issues.

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