An Analysis of the Supreme Court Judgment in the Vodafone Case

Journal
Patel, V.T.; Shah, R.
India
International Transfer Pricing Journal 2012 (Volume 19), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors analyse the Supreme Court’s ruling in the Vodafone case, in which the Court held that an offshore share transfer between two non-residents was not subject to tax in India.