Landmark case · Law of Taxation · Semester 6
Union of India v. Azadi Bachao Andolan
(2004) 10 SCC 1 · Supreme Court of India
A taxpayer may arrange affairs to reduce tax if the arrangement is lawful and the treaty or statute so permits.
From topic
Chapter VI-A deductions and total income — Unit III, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 80C — Deduction for specified investments and payments
- Income-tax Act, 1961, 80D — Deduction for health insurance
- Income-tax Act, 1961, 80G — Donations to certain funds and charities
- Income-tax Act, 1961, 80TTA — Deduction of interest on savings deposits