LN-0040Lineages · Tax · Wanted
Retrospective Taxation, from Vodafone to the 2021 Repeal
Scope
A Supreme Court ruling, an amendment reaching back to 1962, two treaty awards against India, and withdrawal.
Authorities to start from
- Vodafone International Holdings BV v. Union of India, (2012) 6 SCC 613
- Finance Act, 2012
- Taxation Laws (Amendment) Act, 2021
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