Landmark case · Law of Taxation · Semester 6
McDowell & Co. Ltd. v. CTO
(1985) 3 SCC 230 · Supreme Court of India
Tax avoidance through dishonest or colourable devices may be ignored.
From topic
Tax planning, treaty shopping and GAAR — Unit IV, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 90 — Agreement with foreign countries (DTAA)
- Income-tax Act, 1961, 95–102 — General anti-avoidance rule
- Income-tax Act, 1961, 195 — Withholding on payments to non-residents