Case Law Details
Case Name : Case Study of Vodafone India services (P) Ltd. Vs Union of India (Bombay High court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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CA Ram Bajaj
Introduction of Case – Vodafone India Services (P) Ltd. Is a wholly owned subsidiary of Vodafone Tele-Services (India) Holdings Ltd., a non resident company Mauritian entity. Vodafone Holding is AE (Associate Enterprise) of Vodafone India for the purpose of transfer pricing provisions under chapter X of Income Tax
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The High Court decision is a land mark judgment. In fact Tax Authority argument is imaginary & have no substance.
the government taken goods decision not to apply in the supreme court, it leads to confindent of Govt policies towards trade and industry.