Sanofi Vs Vodafone: An Analysis
In the recent case law of Sanofi Pasteur Holding SA Vs Dept of Revenue, Andhra HC there are various landmark analysis of various provision of DTAA, Income Tax as well as,…
Budget 2012 Income Tax: Retrospective Amendment to Section 2(14) to defeat the Supreme Court Ruling in Vodafone Tax Case
In the budget proposals of 2012 an explanation has been inserted in Section 2(14) i.e. the definition of “Capital Asset” to include “any rights in or in relation to an…