Retrospective amendment to Income-tax Act has no impact on DTAA

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 ...