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  • A Salve for taxing moment: The Vodafone Inside Story

    The court hearings had gone on through all of August. On September 8, 2010, the Bombay High Court was packed to the rafters with newspaper reporters of all hues.

  • Implications of Birla-AT&T-Tata tax judgment

    Implications of Birla-AT&T-Tata tax judgment

    Form over substance, no lifting the corporate veil, legal owner is the relevant owner, a Mauritius Tax Residency Certificate is sufficient evidence of beneficial ownership- these were all well-accepted tax concepts endorsed by Circular 789 and the Supreme Court’s judgment in the Azadi Bachao Andolan.

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