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.

How many judgments cite Union of India v. Azadi Bachao Andolan?

691 judgments on BharatTax cite Union of India v. Azadi Bachao Andolan (263 ITR 706), spanning 2008 to 2026.

Which sections of the Income Tax Act does Union of India v. Azadi Bachao Andolan come up under?

It is most often cited in judgments turning on Section 143(3), Section 139(1), Section 90, Section 234B, Section 143(2), Section 143(1).

Union of India v. Azadi Bachao Andolan (263 ITR 706)

Appasaheb Nalawade Gadhinglaj Taluka Ssk Ltd., Kolhapur vs. Deputy Commissioner of Income Tax, Kolhapur

In the result, the appeals of assessees are allowed for statistical purposes

ITA 1046/PUN/2017[2012-13]Status: DisposedITAT Pune20 Nov 2019AY 2012-13

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravisl.

Section 37(1)

…tta Discount Co. Ltd. 91 ITR 8 (SC); H.M. Kashiparekh & Co. Ltd. Vs. CIT 39 ITR 706 (Bom.); CIT Vs. Shoorji Vallabhdas & Co. 46 ITR 144 (SC); Rogers Pyatt Shellac & Co. Vs. Secretary of State for India 1 ITC 363 (Cal.); Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V. Vs. Union of India 341 ITR 1 (SC) to contend that the profit charged to tax by the authorities below was not in accordance with law as it amounted to taxing notional income. 13. Per Contra, the ld. DR relied on the judgment of Hon‟ble Supreme Court in Tasgaon SSK Ltd. (supra) to contend that the aut…

Appasaheb Nalawade Gadhinglaj Taluka Ssk Ltd., Kolhapur vs. Deputy Commissioner of Income Tax, Kolhapur

In the result, the appeals of assessees are allowed for statistical purposes

ITA 1045/PUN/2017[2011-12]Status: DisposedITAT Pune20 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravisl.

Section 37(1)

…tta Discount Co. Ltd. 91 ITR 8 (SC); H.M. Kashiparekh & Co. Ltd. Vs. CIT 39 ITR 706 (Bom.); CIT Vs. Shoorji Vallabhdas & Co. 46 ITR 144 (SC); Rogers Pyatt Shellac & Co. Vs. Secretary of State for India 1 ITC 363 (Cal.); Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V. Vs. Union of India 341 ITR 1 (SC) to contend that the profit charged to tax by the authorities below was not in accordance with law as it amounted to taxing notional income. 13. Per Contra, the ld. DR relied on the judgment of Hon‟ble Supreme Court in Tasgaon SSK Ltd. (supra) to contend that the aut…

Appasaheb Nalawade Gadhinglaj Taluka Ssk Ltd., Kolhapur vs. Deputy Commissioner of Income Tax, Kolhapur

In the result, the appeals of assessees are allowed for statistical purposes

ITA 1044/PUN/2017[2010-11]Status: DisposedITAT Pune20 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravisl.

Section 37(1)

…tta Discount Co. Ltd. 91 ITR 8 (SC); H.M. Kashiparekh & Co. Ltd. Vs. CIT 39 ITR 706 (Bom.); CIT Vs. Shoorji Vallabhdas & Co. 46 ITR 144 (SC); Rogers Pyatt Shellac & Co. Vs. Secretary of State for India 1 ITC 363 (Cal.); Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V. Vs. Union of India 341 ITR 1 (SC) to contend that the profit charged to tax by the authorities below was not in accordance with law as it amounted to taxing notional income. 13. Per Contra, the ld. DR relied on the judgment of Hon‟ble Supreme Court in Tasgaon SSK Ltd. (supra) to contend that the aut…

Bhimashankar Ssk Ltd, Pune vs. Dy. CIT, Pune

In the result, the appeals of assessees are allowed for statistical purposes

ITA 2453/PUN/2012[2009-10]Status: DisposedITAT Pune20 Nov 2019AY 2009-10

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravisl.

Section 37(1)

…tta Discount Co. Ltd. 91 ITR 8 (SC); H.M. Kashiparekh & Co. Ltd. Vs. CIT 39 ITR 706 (Bom.); CIT Vs. Shoorji Vallabhdas & Co. 46 ITR 144 (SC); Rogers Pyatt Shellac & Co. Vs. Secretary of State for India 1 ITC 363 (Cal.); Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V. Vs. Union of India 341 ITR 1 (SC) to contend that the profit charged to tax by the authorities below was not in accordance with law as it amounted to taxing notional income. 13. Per Contra, the ld. DR relied on the judgment of Hon‟ble Supreme Court in Tasgaon SSK Ltd. (supra) to contend that the aut…

JCIT (OSD)(It) 3(2)(1), Mumbai vs. Merrill Lynch Capital Market, Espana Sasv, Mumbai

In the result, the appeal is dismissed

ITA 6109/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Oct 2019AY 2013-14

Section 143(3)

…much less rigid rules of interpretation, cannot be subjected to literal interpretation in isolation with the context in which the words have been employed. On a similar note, Hon’ble Supreme Court, in the case of Union of India v. Azadi Bachao Andolan [(2003) 263 ITR 706 (SC)]has observed that the principles adopted in the interpretation of treaties are not the same as those adopted in the interpretation of statutory legislation. Their Lordships ITA No.: 6109/Mum/2018 Assessment year: 2013-14 Page 16 of 21 quoted, with approval, a passage from the judgment of the Federal Court of Canada in the case of N. Gladden…

JCIT (OSD)(It) 3(2)(1), Mumbai vs. Merrill Lynch Capital Market, Espana Sasv, Mumbai

In the result, the appeal is dismissed

ITA 6108/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 Oct 2019AY 2014-15

Section 143(3)

…much less rigid rules of interpretation, cannot be subjected to literal interpretation in isolation with the context in which the words have been employed. On a similar note, Hon’ble Supreme Court, in the case of Union of India v. Azadi Bachao Andolan [(2003) 263 ITR 706 (SC)]has observed that the principles adopted in the interpretation of treaties are not the same as those adopted in the interpretation of statutory legislation. Their Lordships quoted, with approval, a passage from the judgment of the Federal Court of Canada in the case of N. Gladden v. Her Majesty the Queen 85 DTC 5188, at page 5190 wherein the…

Lahmeyer Holding Gmbh, Germany vs. DDIT, New Delhi

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…e following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(2016) 383 ITR 648]- 9. The DR submitted that at the very outset, the contention of the assessee that it is not liable to tax is fallacious since the a…

M/S Lahmeyer International Gmbh, Gurgaon vs. ADIT, New Delhi

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…e following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(2016) 383 ITR 648]- 9. The DR submitted that at the very outset, the contention of the assessee that it is not liable to tax is fallacious since the a…

M/S Lahmeyer International Gmbh, Gurgaon vs. DDIT, New Delhi

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…e following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(2016) 383 ITR 648]- 9. The DR submitted that at the very outset, the contention of the assessee that it is not liable to tax is fallacious since the a…

Lehmeyer International Gmbh vs. DCIT Circle 1 (2)

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…e following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(2016) 383 ITR 648]- 9. The DR submitted that at the very outset, the contention of the assessee that it is not liable to tax is fallacious since the a…

Lahmeyer International Gmbh vs. ADIT, Circle-2(!)

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…e following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(2016) 383 ITR 648]- 9. The DR submitted that at the very outset, the contention of the assessee that it is not liable to tax is fallacious since the a…

Karmayogi Shankarraoji Patil Ssk Ltd, Pune vs. Income-Tax Officer, Ward - 6(1), Hq, Pune

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 2263/PUN/2017[2013-14]Status: DisposedITAT Pune01 Oct 2019AY 2013-14