Vodafone International Holdings BV v. Union of India

6 SCC 613Supreme Court of India2012#418 most cited

What is Vodafone International Holdings BV v. Union of India authority for?

Tax planning is legitimate only if it is within the framework of law. Colourable devices cannot be part of tax planning, and it is wrong to encourage avoiding tax through dubious methods.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2012 to 2026.

Also referred to as

Vodafone International Holdings v. Union of India · substance over form · tax planning · colourable devices · avoiding tax · dubious methods · McDowell · 1985 3 SCC 230 · 2012 6 SCC 613

Also reported as

17 Taxmann.com 202204 Taxmann 408

Sections most often in play

Section 143(3)Section 153ASection 263Section 147Section 148Section 131(1A)Section 132Section 251

Issues it is cited on

place of effective managementsection 6(3)section 9(1)(ii)section 127(1)section 80absection 73substance over formtreaty benefitslegal expensesddtclarificatory amendmentazadi bachao andolan

Judgments citing Vodafone International Holdings BV v. Union of India

M/S Tata Metaliks Ltd., Kolkata vs. DCIT, Cir-3(1), Kolkata

ITA 1153/KOL/2017[2011-12]Status: DisposedITAT Kolkata12 Sept 2018AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 115JSection 143(3)Section 43B

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1153 & 1481/Kol/2017 Assessment Year :2011-12 Tata Metaliks Ltd. V/s. Income Tax Officer Tata Centre, 10th Floor, Ward-3(2), Aayakar Bhavan, 4th Floor, P-7, 43 Jawaharlal Nehru Road, Kolkat-71 Chowriinghee Square, [PAN No.AABCT 1389 B] Kolakta-69 DCIT, Circle-3(1), M/s Tata Metaliks Ltd., P-7, Chowringhee Square, 43, Chowringhee Road, Aayka Bhawan, 4th Floor, V/s. Kolkata-71 Room No.19, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"…

ITO 19(1)(2), Mumbai vs. Babulal U Munot, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4506/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

For Appellant: NoneFor Respondent: Shri T. A. Khan (DR)
Section 133(6)Section 143(1)Section 143(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The ITO-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2nd Floor, Matru Mandir, Prop. M/s. Steel Samrat Vs. (India) Flat No. 1901-A, 19th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFTPM5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri T. A. Khan (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 26.03.201…

DCIT, Cir-3(1), Kolkata vs. M/S Tata Metaliks Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 478/KOL/2016[2010-2011]Status: DisposedITAT Kolkata27 Apr 2018AY 2010-2011

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 139(1)Section 143(3)Section 234C

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.439 & 478/Kol/2016 Assessment Year :2010-11 Tata Metaliks Ltd. V/s. Income Tax Officer, Tata Centre, 10th Floor, Ward-3(2), P-7, 43, Chowringhee Road, Chowringhee Square, 4th Floor, Kolkata-69 Kolkata-71 [PAN No.AABCT 1389 B] DCIT, Circle-3(1), Tata Metaliks Ltd. Tat Centre, 10th Floor, P-7, Chowringhee V/s. Square, Aayakar 43, Chowringhee Bhawan, 4th Floor, Room Road, Kolkata-71 No.19, Kolkata-69 .. अपीलाथ" /Appellant…

Tata Metaliks Ltd., Kolkata vs. ITO, WD-3(2), Kolkata

In the result, Revenue’s appeal is dismissed

ITA 439/KOL/2016[2010-11]Status: DisposedITAT Kolkata27 Apr 2018AY 2010-11

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 115JSection 139(1)Section 143(3)Section 234C

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.439 & 478/Kol/2016 Assessment Year :2010-11 Tata Metaliks Ltd. V/s. Income Tax Officer, Tata Centre, 10th Floor, Ward-3(2), P-7, 43, Chowringhee Road, Chowringhee Square, 4th Floor, Kolkata-69 Kolkata-71 [PAN No.AABCT 1389 B] DCIT, Circle-3(1), Tata Metaliks Ltd. Tat Centre, 10th Floor, P-7, Chowringhee V/s. Square, Aayakar 43, Chowringhee Bhawan, 4th Floor, Room Road, Kolkata-71 No.19, Kolkata-69 .. अपीलाथ" /Appellant…

The Commissioner of Income Tax - International Taxation -3 vs. Shanghai Electric Group Co. Ltd

ITA/461/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…nd Arbitration Clause could not bind a sister Company. It is further argued that apart from the law of Arbitration, even under the Company Law, Supreme Court in various decisions such as Vodafone International Holdings BV vs. Union of India & Anr. [(2012) 6 SCC 613] and Balwant Rai Saluia &. Anr. etc. vs. Air India Ltd. & Ors., [(2014) 9 SCC 407], has recognized the fundamental principle that Companies including Holding and Subsidiary, are separate Juristic Entities. 45. It is next contended that from a plain language of the OSA, in particular, Schedule V, it is evident that Schedule V was at best an…

The Pr. Commissioner of Income Tax -Central-3 vs. Hfcl Infotel Ltd

ITA/460/2018HC Delhi16 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…nd Arbitration Clause could not bind a sister Company. It is further argued that apart from the law of Arbitration, even under the Company Law, Supreme Court in various decisions such as Vodafone International Holdings BV vs. Union of India & Anr. [(2012) 6 SCC 613] and Balwant Rai Saluia &. Anr. etc. vs. Air India Ltd. & Ors., [(2014) 9 SCC 407], has recognized the fundamental principle that Companies including Holding and Subsidiary, are separate Juristic Entities. 45. It is next contended that from a plain language of the OSA, in particular, Schedule V, it is evident that Schedule V was at best an…

Kaviraj Construction, Mumbai vs. ACIT 16(3), Mumbai

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)
Section 133(6)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos. 1326/M/2015 & 1327/M/2015, Assessment Years: 2009-10 & 2010-11 Kaviraj Construction Vs. ACIT 16(3) 10Atul Niwas, 1st Floor, Mumbai R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAFK3860C (Appellant) .. (Respondent) I.T.A. Nos.1190/M/2015 &1191/M/2015, Assessment Years: 2009-10 & 2010-11 ACIT 16(3) Vs. Kaviraj Construction Mumbai 10Atul Niwas, 1st Floor, R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.…

M/S Stylish Construction Pvt. Ltd vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2512/DEL/2013[2008-09]Status: DisposedITAT Delhi18 May 2017AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishistylish Construction Pvt. Ltd, Dcit, 1027, Top Floor, Ward No. 8, Circle-9(1), Vs. Mehra Chowk, Mehrauli New Delhi Pan: Aaics4664H (Appellant) (Respondent)

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. NK Bansal, Sr DR
Section 143(3)Section 14ASection 250Section 73

…Stylish Construction Pvt Ltd V DCIT Circle 9 (1) New Delhi A Y 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Stylish Construction Pvt. Ltd, DCIT, 1027, Top Floor, Ward No. 8, Circle-9(1), Vs. Mehra Chowk, Mehrauli New Delhi PAN: AAICS4664H (Appellant) (Respondent) Assessee by : Sh. Ashwani Kumar, CA Revenue by: Sh. NK Bansal, Sr DR Date of Hearing 01/05/2017 Date of pronouncement 18/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is preferred by the assessee against the order of the ld CIT(…

Shloka Traders P.Ltd, Mumbai vs. DCIT Cen Cir 13, Mumbai

ITA 4004/MUM/2014[2011-12]Status: DisposedITAT Mumbai05 Apr 2017AY 2011-12

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 10Section 115J

…the provisions of sec. 115JB of the Act. Though the assessee contended that it has only done a legitimate tax planning by placing reliance on the decision rendered by Hon’ble Supreme Court in the case of Vodafone International Holdings BV Vs. Union of India (17 Taxmann.com 202), yet the same did not find favour with the AO. Accordingly he included the long term capital gains earned by the partnership firm as income of the assessee while computing the book profit u/s 115JB of the Act. 4. Before Ld CIT(A), the assessee placed reliance on the decisions rendered by the Hon’ble Supreme Court in the cases of Apollo T…

Kiran Navin Doshi, Mumbai vs. ITO -23(2)(4), Mumbai

In the result, the assessee’s appeal for A

ITA 2601/MUM/2016[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deysmt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) Bkc, Bandra East Mumbai 400080 Mumbai Pan – Abwpd5848A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Milind Rajguru
Section 143Section 143(1)Section 143(3)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member Smt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) BKC, Bandra East Mumbai 400080 Mumbai PAN – ABWPD5848A Appellant Respondent Appellant by: None Respondent by: Shri Milind Rajguru Date of Hearing: 11.01.2017 Date of Pronouncement: 18.01.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 40, Mumbai dated 10.02.2016 for A.Y. 2009-10. 2. The…

Satish N vs. State of Karnataka

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER 2016 BEFORE THE HON’BLE MR. JUSTICE RAGHVENDRA S. CHAUHAN WRIT PETITION No.30917/2016 & WRIT PETITION Nos.31359-31361/2016 (MV) c/w WRIT PETITION No.30191/2016 (MV) c/w WRIT PETITION Nos.31673-31674/2016 (MV) IN WRIT PETITION No.30917/2016 & WRIT PETITION Nos.31359-31361/2016 BETWEEN: 1. SATISH N. S/O. NARAYAN, AGED ABOUT 27 YEARS, RESIDING AT 999, 6TH CROSS, 12TH MAIN, RAJENDRA NAGAR, KORAMANGALA, BANGALORE – 560047. 2. K. MURALI S/O. K. NARAHARI, AGED ABOUT 31 YE…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.1023/Mum./2015 (Assessment Year : 2011–12) ITA no.5642/Mum./2015 (Assessment Year : 2012–13) ILJIN Electric Co. Ltd. C/o Deloitte Haskins And Sells LLP Indiabulls Finance Centre Tower–3, 27th – 32nd Floor ……………. Appellant Senapati Bapat Marg Elphinstone (W), Mumbai 400 013 PAN – AABCI5883M v/s Dy. Commissioner of Income Tax (I.T) ……………. Respondent Circle–2(2)(1), Mumbai Assessee by : Shri Madhur Agarwal Revenue by : Shri Jasbir Chauhan Date of Hearing – 27.06.2016 D…

Rahil Impex P.Ltd, Mumbai vs. DCIT Cen Cir 13, Mumbai

ITA 4002/MUM/2014[2011-12]Status: DisposedITAT Mumbai10 Jun 2016AY 2011-12

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 10Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 4002/Mum/2014 (Assessment Year 2011-12) M/s. Rahil Impex Pvt. Ltd. DCIT Shop No. G-3 Vs. Central Circle-13 Anand Sagar Building Mumbai 14, Gazdar Street Chira Bazar Mumbai-400 002. (Appellant) (Respondent) PAN No.AAACR2622L Assessee by Shri Anuj Kisnadwala Department by Dr. Darsi Suman Ratnam Date of Hearing 3.6.2016 Date of Pronouncement 10.6.2016 O R D E R Per B.R. Baskaran, AM :- The appeal filed by the assessee is directed against the order dated 7-04- 2014 passed by ld CIT(A)-37, Mumba…

Sanjay Gupta vs. Commissioner of Income Tax

The appeals are disposed of in the above terms

ITA/321/2012HC Delhi23 May 2014
For Appellant: Mr Anil SharmaFor Respondent: Sh. Sanjeev Sabharwal, Sr. Standing Counsel
Section 132ASection 158BSection 254(2)Section 260A

…ically indicated. It is also settled law that the scope of legal fiction in a statute would be confined only for the purposes for which it has been introduced. The Supreme Court in the case of Vodafone International Holdings BV v. Union of India: (2012) 6 SCC 613, has held as under:- “90. We have to give effect to the language of the section when it is unambiguous and admits of no doubt regarding its interpretation, particularly when a legal fiction is embedded in that section. A legal fiction has a limited scope. A legal fiction cannot be expanded by giving purposive interpretation particularly if th…

Sanjay Gupta vs. Commissioner of Income Tax

The appeals are disposed of in the above terms

ITA/765/2010HC Delhi23 May 2014
For Appellant: Mr Anil SharmaFor Respondent: Sh. Sanjeev Sabharwal, Sr. Standing Counsel
Section 132ASection 158BSection 254(2)Section 260A

…ically indicated. It is also settled law that the scope of legal fiction in a statute would be confined only for the purposes for which it has been introduced. The Supreme Court in the case of Vodafone International Holdings BV v. Union of India: (2012) 6 SCC 613, has held as under:- “90. We have to give effect to the language of the section when it is unambiguous and admits of no doubt regarding its interpretation, particularly when a legal fiction is embedded in that section. A legal fiction has a limited scope. A legal fiction cannot be expanded by giving purposive interpretation particularly if th…

M/S Untied Estate vs. M/S Pebble Bay Developers Pvt Ltd

WP/40725/2010HC Karnataka03 Sept 2012

Bench: The Hon’Ble Mr.Justice Ravi Malimath Writ Petition Nos.40725-40726/2010 (Gm-Cpc) Between: 1. M/S. United Estate, No.16, Railway Parallel Road, Kumara Park East, Bangalore – 560 001, (Represented By Its Director, Mr. Santosh Kumar C.L.) 2. H V Gowthama, Chartered Accountant, Gowthama & Company, 23/57, 41St Cross, East End, C Main Road, 9Th Block, Jayanagar, Bangalore – 560 059. … Petitioners (By Sri K. Anandarama For M/S.Anandaram Prashanth Vikram, Adv.) And: 1. M/S. Pebble Bay Developers Pvt. Ltd., Raheja Chambers, Linking Road & Main Avenue, Santa Cruz (West) Mumbai – 400 054. Branch Office At: Onyx Centre, No.5, 4Th Floor, Museum Road

Section 151

…hat defendant No.5 is not only a proper but he is also a necessary party. In support of his contention, he relies on the plaint averments to contend that defendant No.5 is a proper party. In support of his case, he relies on the judgment reported in (2012) 6 SCC 613 in the case of Vodafone International Holdings B.V. Vs. Union of India and another, with reference to para 274 of the order to contend that the control of a company vests in the voting powers of its shareholders. Shareholders holding a controlling interest can determine the nature 5 of the business, its management, enter into contract, borrow m…