Landmark case · Law of Taxation · Semester 6

Vodafone International Holdings BV v. Union of India

(2012) 6 SCC 613 · Supreme Court of India

A share sale that does not transfer an Indian capital asset does not generate Indian capital gains under the pre-amendment s. 9.

From topic

Profits of business, capital gains and other sources — Unit II, Law of Taxation.

Related sections:

Income-tax Act, 1961, 28 — Profits and gains of business or profession
Income-tax Act, 1961, 45 — Capital gains
Income-tax Act, 1961, 48 — Mode of computation of capital gains
Income-tax Act, 1961, 56 — Income from other sources