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Bid Services Division (Mauritius) ... vs Authority For Advance Ruling (Income ... on 8 March, 2023
cites
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
Holding B.V. v. Union of India (supra) , the applicability of the
LOB clause as well as the Press Releases dated 1st March 2013 and
29th August 2016 which clearly grandfathers investments made
before 1st April 2017 by stating that such investments will not be
subject to capital gains taxation in India and the investment as well
as the sale in the instant case being prior to 1 st April 2017, in our
view, the matter needs to be remanded back to the Authority.
Section 90 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 119 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Shankar @ Gauri Shankar And Ors. vs State Of Tamil Nadu on 4 April, 1994
77. The reliance by the authority on the case of Padmasundara
Rao(Decd.) and Ors. vs. State of Tamil Nadu and Others (supra) also
appears to be misplaced in view of the aforesaid discussion.