DS-0030Dissents · Tax · Wanted
Chinnappa Reddy J. in McDowell
Scope
A concurring opinion that went further than the majority in condemning tax avoidance, and its long afterlife.
Authorities to start from
- McDowell & Co. Ltd. v. CTO, (1985) 3 SCC 230 (Chinnappa Reddy, J.)
- Union of India v. Azadi Bachao Andolan, (2004) 10 SCC 1
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