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Retrospective amendment to Income-tax Act has no impact on DTAA
Case Law Details
- Case Name
- M/s. Sanofi Pasteur Holding SA Vs The Department of Revenue (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Retrospective amendment to Income-tax Act has no impact on DTAA and Corporate veil can’t be lifted in case transactions are genuine – HC
HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
Date- 15.02.2013
W.P.Nos. 14212 of 2010, 3339 and 3358 of 2012
M/s. Sanofi Pasteur Holding SA
Versus
The Department of Revenue ,
Ministry of Finance,
Government of India, New Delhi and others
ORDER
Goda Raghuram, J.
Competing narratives presented for consideration in these cases arise essentially out of the perception of Indian tax authorities – executors of the Indian ...
