Case Analysis: Union of India v. Azadi Bachao Andolan (2004)

Union Of India and Anr Vs. Azadi Bachao Andolan (Supreme Court) Introduction The double taxation avoidance agreement is an agreement, which helps the taxpayer to get relief from double taxation on the same income. If India has signed any double taxation agreement with any foreign country; it’s meant that the taxpayer of those countries does not have to pay the tax on the same income in both the countries. So, double taxation avoidance agreement is a useful tool which helps the taxpayer to avoid “double taxation”. In case of claiming relief under double taxation avoidance agreement, the ...