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DEPARTMENT OF INCOME-TAX Versus VODAFONE ESSAR GUJARAT LTD. AND ANOTHER

2015 (8) TMI 475 - SUPREME COURT

Recovery of tax - Scheme of demerger - objection of Income-tax Department that the Scheme in question is floated with the sole object of avoiding the tax liability such as Income-tax, Stamp Duty, VAT, etc. and that the sole object is only to avoid ca .....

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urportedly sought to be evaded is not established on facts - sanction of the Scheme granted - Held that:- We are not inclined to entertain the special leave petitions. The special leave petitions are, accordingly, dismissed. We only state that the In .....

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