Supreme Court of India

Union of India and Anr. v. Azadi Bachao Andolan and Anr.

Neutral citation

Reported as [2003] SUPP. 4 S.C.R. 222

Bench Ruma Pal and B.N. Srikrishna JJ.

Decided 7 October 2003

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

9 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that Delhi High Court erred on all counts in quashing the impugned circular.

Judgment, page 78

From the headnote

Constitution of India-Articles 73 and 265-Fncome Tax Act, 1961- Sections 4, 5 & 90-Indo-Mauritius Direct Tax Avoidance Convention (DTAC) dated 1.4.1983-Articles 3, 4 and 13(4)-Exemption to assessees under DTAC on capital gains on sale of shares of Indian companies Power of Central Government to grant exemption-Validity of-Held, valid DTAC notified under Section 90 of the Income Tax Act-It can override the provisions of the Income Tax Act and hence, the principle of piercing the corporate veil cannot be applied-DTAC cannot be held ultra vires on suscepiibility of 'treaty shopping' by third

Authorities it was built on

1984 Maharashtra State Board of Secondary and Higher Secondary Education and Anr. v. Paritosh Bhupesh Kumar Sheth Etc. cited by 22
1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay cited by 22
1957 P. Balakotaiah v. The Union of Indla and Others cited by 17
1999 Mathuram Agrawal v. State of Madhya Pradesh cited by 16
2001 Collector of Central Excise Vadodra v. M/s. Dhiren Chemical Industries cited by 16
1991 State of Sikkim v. Dorjee Tshering Bhutia and Ors. cited by 4
1988 Commissioner of Wealth Tax, Allahabad v. Arvind Narottam (indl.) cited by 3
1999 Union of India and Ors. v. M.V. Valliappan and Ors. cited by 2

Where later benches applied it

2020 Union of India & Anr. v. Exchange Centre relied on
2013 Union of India v. Abn Amro Bank and Others relied on
2012 Bangalore Development Authority v. The Air Craft Employees Cooperative Society Ltd. and Others relied on
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr. referred to
2019 Dr. Ashwani Kumar v. Union of India and Another referred to
2017 Formula One World Championship Ltd. v. Commissioner of Income Tax, International Taxation - 3, Delhi & Anr. referred to
2016 State of Rajasthan and Ors. v. Gotan Lime Stone Khanji Udyog Pvt. Ltd. and Anr. referred to
2012 Vodafone International Holdings B.V. v. Union of India & Anr. referred to

Of those, 3 relied on · 6 referred to

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