Justice R. Mahadevan
Transfer Of Shares Under Impermissible Arrangement Bars DTAA Capital Gains Exemption: Supreme Court...
The Supreme Court held that where the transfer of unlisted equity shares is effected pursuant to an arrangement impermissible under law, the assessees...
India Must Preserve Tax Sovereignty While Entering International Treaties: Supreme Court Proposes...
The Apex Court held that while international tax treaties play a vital role in facilitating cross-border investment and avoiding double taxation,...
