Union of India v. Azadi Bachao Andolan

263 ITR 706Supreme Court of India2003#79 most cited

What is Union of India v. Azadi Bachao Andolan authority for?

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

691

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2026.

Also referred to as

Union of India v. Azadi Bachao Andolan · section 90 · treaty benefits · tax planning · colourable devices · liability to taxation · payment of tax · Article 4 · tax treaty

Also reported as

132 Taxmann.com 373

Sections most often in play

Section 143(3)Section 139(1)Section 90Section 234BSection 143(2)Section 143(1)Section 142(1)Section 148
Read the full judgment

Issues it is cited on

section 286(9)section 90(1)(b)principal purpose testsection 2(ma)multilateral instrumentsection 286azadi bachao andolansection 90(1)treaty benefitssection 295section 28(i)ppt

Judgments citing Union of India v. Azadi Bachao Andolan

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…ayer. Page 7 of 9 Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial to the assessee. Reliance in this regard is placed on the following cases and circulars: o Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC) o CIT v Eli Lily & Co (India) P Ltd (2009) 178 Taxman 505 (SC) o GE India Technology Centre P Ltd v CIT (2010) 193 Taxman 234 (SC) o Engineering Analysis Centre of Excellence P Ltd v CIT (2021) 125 taxmann.com 42 (SC) (Pg 106-109 of PB 2-Para 25 & 26) o CBDT Circular No 333 dated 2/4/82 137 ITR (St.) It was submitted that when there is no co…

D.C.I.T. Cir. 7(1), Mumbai vs. M/S. Peninsula Land Ltd., Mumbai

Appeal stand partly allowed

ITA 3696/MUM/2009[2005-06]Status: DisposedITAT Mumbai27 Oct 2021AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.3440/Mum/2009 (धििाारण वर्ा / Assessment Year: 2005-06) M/S Peninsula Land Limited Dcit – 7(1), (Previously Known As Morarjee Realties Ltd.) 622, Aaykar Bhavan Peninsula Spenta, 2Nd Floor बिाम M. K. Marg Mathuradas Mills Compound, Mumbai – 400 020 / Vs. Senapati Bapat Marg, Lower Parel, Mumbai-400 013 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-5173-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No. 3696/Mum/2009 (धििाारण वर्ा / Assessment Year: 2005-06) Dcit – 7(1), M/S Peninsula Land Limited 622, Aaykar Bhavan (Previously Known As Morarjee Realties Ltd.) Peninsula Spenta, 2Nd Floor बिाम/ M. K. Marg Mumbai – 400 020 Mathuradas Mills Compound, Vs. Senapati Bapat Marg, Lower Parel, Mumbai-400 013 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-5173-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta - Ld. Ar Revenue By : Shri H. N. Singh – Ld. Cit-Dr ुनवाई की तारीख / : 05/08/2021 Date Of Hearing घोषणा की तारीख / : 27/10/2021 Date Of Pronouncement

For Appellant: Shri Vijay Mehta - Ld. ARFor Respondent: Shri H. N. Singh – Ld. CIT-DR
Section 143(3)Section 35D

…148) was out of context since the transactions, in the present case, were entered into within the framework of law and by no stretch of imagination, these could be considered as colorable device. As against this, the decision in UOI V/s Azadi Bachao Andolan (263 ITR 703) held that an act which was otherwise valid in law could not be treated as non- est merely on the basis of some underlying motive supposedly resulting into some economic detriment or prejudice to revenue. 10.6 Concurring with assessee’s submissions, Ld.CIT(A) reversed the action of Ld. AO with following observations: - 7.13. The undersigned has c…

Canon India Pvt. Ltd., Gurgaon vs. ACIT, National Faceless Assesment Center, New Delhi

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 10ASection 115JSection 143(3)Section 244A

…ax liability where the liability is not imposed by the Act. 36. The Apex Court had an occasion to go into the validity of the agreements entered into under these provisions and their enforceability in the case of Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706/132 Taxman 373 (SC). Dealing with the purpose of provisions for avoidance of double taxation, the Supreme Court at page 721 held as under :-- "Every country seeks to tax the income generated within its territory on the basis of one or more connecting factors such as location of the source, residence of the taxable entity, maintenance of a perman…

M/S Sobha Interiors (P) Ltd vs. The Deputy Commissioner of Income Tax

In the result, both the appeals stand dismissed

ITA/164/2017HC Karnataka05 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 23Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.164/2017 C/w. I.T.A.No.166/2017 IN ITA NO.164/2017: BETWEEN : M/S SOBHA INTERIORS (P) LTD E-106, SUNRISE CHAMBERS, 322, ULSOOR ROAD, BANGALORE - 560 022. PAN: AAECS62751560022. ...APPELLANT (BY SRI ANNAMALAI, ADV. FOR SRI M.LAVA, ADV.) AND : 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 12(3) PRESENTLY CIRCLE- 6(1)(2) BMTC BUILDING, 80 FEET ROAD, KORAMANAGALA BANGALORE - 5…

Dy CIT (It)- 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd., Mumbai

In the result, the appeals is dismissed

ITA 1796/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Sept 2021AY 2016-17
Section 143(3)

…the assessee reiterated the reliance on the CBDT Circular no. 789 dated 13.04.2000 (supra) whose validity, according to the learned representative, has also been upheld by the Hon'ble Supreme Court in the case of Union of India v. Azadi BachaoAndolan, [2003] 263 ITR 706/132 Taxman 373. Furthermore, it is pointed out that the Ministry of Finance vide Press Clarification dated 01.03.2013 clarified that the CBDT Circular no. 789 dated 13.04.2000 (supra) continues to be in force. Another aspect which is brought out by the learned representative is based on the decision of Chennai Bench of the Tribunal in the case of…

M/S.Apollo Tyres Ltd vs. The Assitant Commissioner of Income - Tax

ITA/147/2014HC Kerala26 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

…acquisition of the business Dunlop by the subsidiary of the appellant is in fact acquisition of capital asset by the appellant itself runs contrary to the separate legal entity principle endorsed by the Hon'ble Supreme Court in Azadi Bachao Andolan 263 ITR 706 (SC) and Vodafone International Holdings 3441TR1(SC)? 3) Whether on the facts and in the circumstances of the case the Tribunal is justified in law and on facts in sustaining the disallowance of part depreciation of Gurgaon office building aggregating to Rs. 16,29,673 in relation to let out portion to Apollo International Ltd? 4) Whether on the f…

Rational Art & Press P.Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7615/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Aug 2021AY 2010-11
Section 143(3)

…We have given our anxious consideration to the matter. Considerable time was spent as to whether there has been a departure from the ratio decedendi in McDowell & Co. Ltd. v. CTO [1985] 154 ITR 148 (SC) in the case of Union of India v.AzadiBachaoAndolan[2003] 263 ITR 706 (SC). We may address ourselves to that issue. The judgment in McDowell & Co.'s case (supra) was of a Constitution Bench. The majority judgment insofar as the issue of colourable exercise and tax planning observed as under:— "Tax planning may be legitimate provided it is within the framework of law. Colourable devices cannot be part of tax plannin…

Surya Kant Gupta, Gurgaon vs. ITO Ward - 4(2), Gurgaon

Appeal of the assessee is allowed

ITA 7828/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Aug 2021AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 55(2)(aa)

…. The Ld. AR relied upon the following decisions:- (i) Vodafone International Holdings B V Vs. UOI (2012) 341 ITR 1 (Supreme Court) (ii) CIT Vs. Walfort Shares and Stock Broker Pvt. Ltd. (201) 326 ITR 1 (Supreme Court) (iii)UOI Vs. Azadi Bachao Andolan (2003) 263 ITR 706 (Supreme Court) (iv) Porrits & Spencerr (Asia) Ltd. Vs. CIT (2010) 329 ITR 222 (P &H High Court) (v) Banyan & Berry Vs. CIT(1996) 222 ITR 831 (Gujrat High Court ) (vi) CIT Vs. Special Prints Ltd. (2013) 356 ITR 404 (Gujrat High Court) 5 Bhourka Engineering Industry Ltd. Vs. DCIT (2013) 356 ITR 25 (Karnataka High Court). 6. The Ld. AR submitted…

M/S.Apollo Tyres Ltd vs. The Deputy Commissioner of Income Tax

ITA/272/2013HC Kerala04 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: M/S.APOLLO TYRES LTDFor Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX
Section 260A

…s Ltd. V. Commissioner of Income Tax (Appeals), Chandigarh and Others [(2007) 288 ITR 1], Patnaik and Co. v. Commissioner of Income Tax [(1986) 27 Taxman 287) and Union of India I.T.A. No.272/13 -:8:- and Others v. Azadi Bachao Andolan and Others [(2003) 263 ITR 706:[(2004) 10 SCC 1] in support of his contentions. 11. The learned Standing Counsel for the Department, on the other hand, submitted that the loss incurred by the assessee was on account of the loan availed for purchasing a capital asset in South Africa through the subsidiary companies and as it was intended for procuring a capital asset,…

M/S. Informatica Llc, Bangalore vs. Assistant Commissioner of Income Tax, (International Taxation), Circle- 1(2), Bangalore

In the result, the assessee’s appeal is allowed

ITA 913/BANG/2019[2016-17]Status: DisposedITAT Bangalore05 Jul 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 271(1)(c)Section 9(1)(vi)

…s confirmed by the CIT(Appeals) by following the judgment of the Hon’ble Karnataka High Court in the case of CIT v. Samsung Electronics, 345 ITR 494 (Karn), wherein it was held as follows:- “The Supreme Court, in Union of India v. Azadi Bachao Andolan [2003] 263 ITR 705/ 132 Taxman 373, has laid down that provisions of the DTAA prevails over the provisions of the Act if the provisions of the DTAA are more beneficial to the assessee. It is clear on perusal of the definition of 'royalty' under the Act and the DTAA that the definition of 'royalty' is restrictive in the DTAA, whereas the definition of 'royalty' unde…

M/S Nice Ltd, Israel vs. The Assistant Commissioner of Income Tax Circle-1(2)Inteernational Taxation, Bangalore

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

ITA 289/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jun 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 200

…s confirmed by the CIT(Appeals) by following the judgment of the Hon’ble Karnataka High Court in the case of CIT v. Samsung Electronics, 345 ITR 494 (Karn), wherein it was held as follows:- “The Supreme Court, in Union of India v. Azadi Bachao Andolan [2003] 263 ITR 705/ 132 Taxman 373, has laid down that provisions of the DTAA prevails over the provisions of the Act if the provisions of the DTAA are more beneficial to the assessee. It is clear on perusal of the definition of 'royalty' under the Act and the DTAA that the definition of 'royalty' is restrictive in the DTAA, whereas the definition of 'royalty' unde…

M/S Nice Ltd, Israel vs. The Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

ITA 287/BANG/2018[2012-13]Status: DisposedITAT Bangalore22 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 200

…s confirmed by the CIT(Appeals) by following the judgment of the Hon’ble Karnataka High Court in the case of CIT v. Samsung Electronics, 345 ITR 494 (Karn), wherein it was held as follows:- “The Supreme Court, in Union of India v. Azadi Bachao Andolan [2003] 263 ITR 705/ 132 Taxman 373, has laid down that provisions of the DTAA prevails over the provisions of the Act if the provisions of the DTAA are more beneficial to the assessee. It is clear on perusal of the definition of 'royalty' under the Act and the DTAA that the definition of 'royalty' is restrictive in the DTAA, whereas the definition of 'royalty' unde…

Sumitomo Corporation, New Delhi vs. DCIT (International Taxation), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 1881/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jun 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Sumitomo Corporation Vs Dcit (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi Aabcs6011P (Appellant) (Respondent)

Section 143(3)Section 144CSection 5

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Sumitomo Corporation Vs DCIT (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi AABCS6011P (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Aggarwal, Sr. Adv., Sh. Ravi Pratap Mall, Adv Respondent by Sh. Satpal Gulati, CIT DR Date of Hearing 21.04.2021 Date of Pronouncement 09.06.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 31/1/2017 passed by DCIT, Ci…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…and the domestic law, the provisions of DTAA will prevail. Provisions of domestic law may be given effect only in case they are more beneficial to the assessee. Reference in this connection may be made to Supreme Court decision in case of Azadi Bachao Andolan 263 ITR 706.  Fees for included services has been defined in Para 4 of Article 12. The arguments of the ld. AR are as under: “For purposes of this Article, “fees for included services ” means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including ITA No. 5162 & 5163/Del/2012 32 Airport Au…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…and the domestic law, the provisions of DTAA will prevail. Provisions of domestic law may be given effect only in case they are more beneficial to the assessee. Reference in this connection may be made to Supreme Court decision in case of Azadi Bachao Andolan 263 ITR 706.  Fees for included services has been defined in Para 4 of Article 12. The arguments of the ld. AR are as under: “For purposes of this Article, “fees for included services ” means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including ITA No. 5162 & 5163/Del/2012 32 Airport Au…

Interworlds Shipping Agency Llc Dubai Uae, Navi Mumbai vs. Dy CIT Circle- 2 (2)(1), Mumbai

In the result, the appeal is allowed

ITA 7805/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Apr 2021AY 2016-17
Section 143(3)Section 44BSection 90

…e grant of treaty benefits, and, therefore, treaty protection cannot be granted merely on the basis of a tax residency certificate. Rejecting assessee’s reliance on Hon’ble Supreme Court’s judgment in the case of Union of India Vs Azadi Bachao Andolan [(2003) 263 ITR 706 (SC)], ITA No. 7805/Mum/19 Assessment year: 2016-17 Page 3 of 9 the Assessing Officer referred to, and emphatically relied upon, a subsequent judgment of Hon’ble Supreme Court in the case of Vodafone International Holdings BV Vs Union of India [(2012) 341 ITR 1 (SC)]. He was of the view that the only purpose of the assessee company was to avail…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2262/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…ountry, whichever is more beneficial to the assessee, having regard to the provisions of section 90(2) of the Act. In this context, the CIT(A) has correctly observed that the Hon'ble Supreme Court in the case of Azadi Bachao Andolan and Others vs. UOI, (2003) 263 ITR 706 (SC) has upheld the proposition that the provisions made in the DTAAs will prevail over the general provisions contained in the Act to the extent they are beneficial to the assessee. In this context, it would be worthwhile to observe that the DTAAs entered into between India and the other relevant countries in the present context provide for scop…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2261/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…ountry, whichever is more beneficial to the assessee, having regard to the provisions of section 90(2) of the Act. In this context, the CIT(A) has correctly observed that the Hon'ble Supreme Court in the case of Azadi Bachao Andolan and Others vs. UOI, (2003) 263 ITR 706 (SC) has upheld the proposition that the provisions made in the DTAAs will prevail over the general provisions contained in the Act to the extent they are beneficial to the assessee. In this context, it would be worthwhile to observe that the DTAAs entered into between India and the other relevant countries in the present context provide for scop…

Air India Ltd., New Delhi vs. ITO (TDS)(International Taxation), New Delhi

ITA 2260/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Apr 2021

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rajiv Pal Puri, CAFor Respondent: Dr. Shiv Swaroop Singh, Senior DR
Section 154Section 200A

…ountry, whichever is more beneficial to the assessee, having regard to the provisions of section 90(2) of the Act. In this context, the CIT(A) has correctly observed that the Hon'ble Supreme Court in the case of Azadi Bachao Andolan and Others vs. UOI, (2003) 263 ITR 706 (SC) has upheld the proposition that the provisions made in the DTAAs will prevail over the general provisions contained in the Act to the extent they are beneficial to the assessee. In this context, it would be worthwhile to observe that the DTAAs entered into between India and the other relevant countries in the present context provide for scop…

The Commissioner of Income-Tax vs. M/S Ibm World Trade Corporation

In the result, the appeal fails and is hereby

ITA/63/2019HC Karnataka22 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 115ASection 115A(1)(b)Section 143(2)Section 234BSection 260Section 260A

…(A), (AA), (B), (BB), (C) indicate that the charge of tax provided under the aforesaid clauses are separate and distinct. In this connection, reference may be made to the decision of the Supreme Court in ‘UNION OF INDIA Vs. AZADI BACHAO ANDOLAN’ (2003) 263 ITR 706 (SC). 6. From conjoint reading of the provisions of Section 115A(1)(b) and sub-clauses (A), (AA), (B), (BB) and (C) thereof, it is evident that each sub-clauses are mutually exclusive and independent of each other and create or provide for a charge of income tax under Section 4 of the Act. The contracts or agreements being source of inc…