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Vodafone International Holdings b v v Union of India & Anr   flag 

[2012] INSC 60
Supreme Court of India
India
20th January, 2012

Legislation Cited

Legislation Name Provision
Companies Act, 1956 (Tas)
Finance Act, 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Income Tax, New Delhi Vs Eli Lilly and Co (India) Private Ltd (2009) 15 SCC 1 circa 2009 3
Ishikawajma-Harima Heavy Industries Ltd v Director of Income Tax, Mumbai (2007) 3 SCC 481 circa 2007 4
Agassi v Robinson (Inspector of Taxes) [2005] EWCA Civ 1507; [2006] 1 All ER 900; [2006] 1 WLR 2126 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Dec 2005 BAILII flag 39
[2005] AC 685 [2005] AC 685 United Kingdom circa 2005 LexisNexis / Westlaw flag 1
Union of India & Anr v Azadi Bachao Andolan & Anr (2004) 10 SCC 1 circa 2004 25
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
CIT v Grace Collis (2001) 3 SCC 430 circa 2001 1
Mathuram Agrawal v Madhya Pradesh (1999) 8 SCC 667 circa 1999 10
United States v Bestfoods 524 US 51; 118 SCt 1876; 141 L Ed 2d 43; 141 L Ed 43 United States Supreme Court United States 8 Jun 1998 WorldLII flag 64
Commissioner v McGuckian [1997] BTC 346 United Kingdom circa 1997 flag 1
Mancheri Puthusseri Ahmed v Kuthiravattam Estate Receiver (1996) 6 SCC 185 circa 1996 7
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Gopalakrishnan (1992) 1 SCC 160 circa 1992 10
Adams v Cape Industries PLC [1990] Ch 433; [1991] 1 All ER 929; [1990] BCLC 479; [1990] BCC 786; [1990] 2 WLR 657 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 282
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
Life Insurance Corporation of India v Escorts Ltd [1985] INSC 252; (1986) 1 SCC 264; 1985 2 SCALE 1289; 1985 3 SCR Supl 909; AIR 1986 SC 1370 Supreme Court of India India 19 Dec 1985 LIIofIndia flag 64
Mc Dowell & Co Ltd v the Commercial Tax Officer [1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649 Supreme Court of India India 17 Apr 1985 LIIofIndia flag 12
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Clark (Inspector of Taxes) v Oceanic Contractors [1983] 1 All ER 133; [1983] 2 WLR 94 United Kingdom circa 1983 LexisNexis flag 9
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Smt Maharani Ushadevi v CIT (1981) 131 ITR 445 circa 1981 2
Floor v Davis [1978] Ch 295; [1979] 2 WLR 830 Court of Chancery United Kingdom circa 1978 LexisNexis / Westlaw flag 8
Carew and Co Ltd v Unlon of India [1975] INSC 175; (1975) 2 SCC 791; 1976 1 SCR 379; AIR 1975 SC 2260 Supreme Court of India India 22 Aug 1975 LIIofIndia flag 7
(1971) 81 Itr 699 (1971) 81 ITR 699 circa 1971 1
Lakshmi Insurance Co (P) Ltd v Commissioner of Income-Tax, New Delhi (1971) 80 ITR 575 circa 1971 2
Air 1969 SC 932 AIR 1969 SC 932 Supreme Court of India India circa 1969 flag 5
Juggi Lal Kamlapat v Commissioner of Income-tax, UP (1969) 1 SCR 988 circa 1969 6
(1968) 1 SCC 10 (1968) 1 SCC 10 circa 1968 1
Mansinghka (P) Ltd v CIT (1967) 66 ITR 159 circa 1967 1
Commissioner of Income-Tax, Madras v Sri Meenakshi Mills Ltd [1966] INSC 227; (1967) 1 SCR 934; AIR 1967 SC 819 Supreme Court of India India 25 Oct 1966 LIIofIndia flag 7
S P Jain v Kalinga Tubes Ltd [1965] INSC 6; (1965) 2 SCR 720; AIR 1965 SC 1535 Supreme Court of India India 14 Jan 1965 LIIofIndia flag 14
Commissioner of Income-Tax, Punjab v R D Aggarwal & Co [1964] INSC 220; 1965 1 SCR 660; AIR 1965 SC 1526 Supreme Court of India India 6 Oct 1964 LIIofIndia flag 3
Commissioner of Income-Tax, Madras v CM Kothari, Madras [1963] INSC 71; [1964] 2 SCR 531; AIR 1964 SC 331 Supreme Court of India India 26 Mar 1963 LIIofIndia flag 2
Air 1959 SC 270 AIR 1959 SC 270 Supreme Court of India India circa 1959 flag 1
Air 1955 SC 74 AIR 1955 SC 74 Supreme Court of India India circa 1955 flag 14
Dwarkadas Shrinivas of Bombay v the Sholapur Spinning & Weaving Co Ltd [1953] INSC 87; [1954] SCR 674; AIR 1954 SC 119 Supreme Court of India India 18 Dec 1953 LIIofIndia flag 41
Chiranjit Lal Chowdhuri v the Union of India [1950] INSC 38; [1950] SCR 869; AIR 1951 SC 41 Supreme Court of India India 4 Dec 1950 LIIofIndia flag 101
Latilla v Inland Revenue Commissioners [1943] AC 377; 25 Tax Cas 107 United Kingdom circa 1943 LexisNexis / Westlaw flag 22
R v Williams [1942] AC 541; [1942] 2 All ER 95 United Kingdom circa 1942 LexisNexis / Westlaw flag 25
Bank of Chettinad Ltd v Commissioner of Income-tax, Madras (1940) 8 ITR 522 circa 1940 4
Inland Revenue Commissioners v Crossman [1937] AC 26; [1936] 1 All ER 762 United Kingdom circa 1937 LexisNexis / Westlaw flag 77
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Erie Beach Co Ltd v Attorney-General for Ontario [1930] AC 161 United Kingdom circa 1930 LexisNexis / Westlaw flag 7
London and South American Investment Trust v British Tobacco Co (Australia) [1927] 1 Ch 107 Court of Chancery United Kingdom circa 1927 LexisNexis / Westlaw flag 2
Brassard v Smith [1925] AC 371; 41 TLR 203 United Kingdom circa 1925 LexisNexis / Westlaw flag 17
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 153
Salomon v Salomon [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
329 Itr 126 329 ITR 126 circa 1986 1
248 Itr 323 248 ITR 323 circa 1986 3
Venkatesh (minor) v CIT 243 ITR 367 circa 1986 2
113 Itr 37 113 ITR 37 circa 1986 1
Commissioner of Income-tax (Central), Calcutta v Mugneeram Bangur & Co (Land Department) 57 ITR 299 circa 1986 4
Acker v Commissioner 26 Tax Cas 107 United Kingdom circa 1986 flag 8
3 SCC 17 3 SCC 17 circa 1986 1

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