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Banoth Sundarshyam

Latest Posts by Banoth Sundarshyam

Tax Avoidance vs Evasion: A Harmonious reading of landmark Judgements of SC

July 28, 2020 34053 Views 2 comments Print

In McDowell it was held that if a transaction was carried with an intention to avoid taxes it was up to the judiciary to decide whether the same ought to be regarded. In other words, the duty to decide the validity of the transaction was left to the court.

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