Landmark case · Law of Taxation · Semester 6
Union of India v. Azadi Bachao Andolan
(2004) 10 SCC 1 · Supreme Court of India
Treaty shopping under the Indo-Mauritius DTAA was not, by itself, a colourable device.
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