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Ortus Aircraft Lease 6(Dublin) ... vs Deputy Commissioner Of Income Tax ... on 13 August, 2025
cites
Article 6 in Constitution of India [Constitution]
Article 11 in Constitution of India [Constitution]
Article 8 in Constitution of India [Constitution]
Article 12 in Constitution of India [Constitution]
Article 5 in Constitution of India [Constitution]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 90 in The Income Tax Act, 1961 [Entire Act]
Article 10 in Constitution of India [Constitution]
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
88. It is undisputed that the assessee and IndiGo are unrelated
parties dealing at arm‟s length. Unless there is clear evidence of
a sham, courts must go by the contract as agreed. The Hon‟ble
Supreme Court in Vodafone International Holdings BV v. Union
of India has held that form and structure of a genuine
transaction should be respected. Applying this principle: