Anti-Avoidance Frameworks Cases

Cases on Anti-Avoidance Frameworks

1. Vodafone International Holdings BV v. Union of India(2012) 6 SCC 613
2. IRC v. Duke of Westminster,[1936] AC 1; 19 TC 490
3. McDowell & Co. Ltd. v. CTO(1985) 3 SCC 230
4. Union of India v. Azadi Bachao Andolan(2004) 10 SCC 1
5. W.T. Ramsay Ltd. v. IRC,[1982] AC 300
6. Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT(2023) 452 ITR 111 (Delhi)

Related Taxation Law topics

• Constitutional Framework & Interpretation of Taxing Statutes
• Basic Concepts of Income
• Salary
• Income from House Property
• Profits & Gains of Business or Profession
• Capital Gains