DC-0041Doctrines · Tax · Wanted
Substance over Form
Scope
When revenue authorities may disregard the legal form of a transaction, and the "look at" approach that restrains them.
Authorities to start from
- Vodafone International Holdings BV v. Union of India, (2012) 6 SCC 613
- McDowell & Co. Ltd. v. CTO, (1985) 3 SCC 230
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