CN-0035Concepts · Tax · Wanted
Tax Avoidance
Scope
The line between planning, avoidance and evasion in Indian tax law, from the Westminster principle to the general anti-avoidance rule.
Authorities to start from
- McDowell & Co. Ltd. v. CTO, (1985) 3 SCC 230
- Union of India v. Azadi Bachao Andolan, (2004) 10 SCC 1
- Vodafone International Holdings BV v. Union of India, (2012) 6 SCC 613
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
Nobody has written this entry yet. If you are a law student you can claim it. It helps to read how FPR works first.
Download the writer’s kit A Word file set up for this entry: the outline a Concept follows, these authorities, and the length.