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Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

Supreme Court

Supreme Court Upholds Central Government's Decision in Repatriation of Prisoners Act Case Due to Discretionary Powers and International Comity. The Court held that adaptation of sentences under Section 13(6) is not mandatory and the High Court erred in directing reduction without considering administrative discretion and binding treaty obligations.

11 Jan 2022

The dispute arose from the conviction of the Respondent by the Supreme Court of Mauritius for possession of 152.8 grams of heroin, resulting in a 26-y...

High Court

Bombay High Court Delivers Judgment on Plea for Sentence Adaptation Under Repatriation of Prisoners Act, 2003. Case Involves Interpretation of Section 13(6) and Bilateral Agreement with Mauritius Regarding Transfer of Sentenced Persons.

2 May 2019

(1) Background — The case involved a criminal writ petition before the Bombay High Court challenging an order of the Government of India, Ministry o...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.

26 Apr 2019

The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...

High Court

High Court of Karnataka Interprets Scope of Tribunal's Power Under Section 254 of Income Tax Act in Buy-Back Dividend Tax Case. The Court Re-Formulates the Question of Law to Determine Whether the Tribunal Can Direct Fresh Enquiry on Aspects Not Previously Investigated, Potentially Enhancing Tax Liability.

23 Jul 2018

The appeal arose from an order of the Income Tax Appellate Tribunal, Bangalore Bench, in relation to Assessment Year 2011-12. The appellant, an Indian...

High Court

High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

23 Jul 2018

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

High Court

Bombay High Court Dismisses Petition of Convicted Drug Trafficker Seeking Transfer to India Under Repatriation Act — Petitioner Failed to Show Compliance with Section 3(1) of Repatriation of Prisoners Act, 2003

14 Oct 2013

The petitioner, Prem Kishore Raj, was convicted by the Supreme Court of Mauritius on 18th December 1997 for drug trafficking and sentenced to penal se...

High Court

Bombay High Court Allows Complainant's Revision in Cheating and Forgery Case — Restores Magistrate's Order Issuing Process. Held that the Sessions Court erred in quashing process at the initial stage as there was a prima facie case under Sections 420, 465, 467, 471, 403 read with 120B IPC.

6 May 2011

The case involves a Criminal Revision Application filed by the original complainant, Rajeev Sawhney, challenging an order dated 13.8.2008 passed by th...

High Court

Bombay High Court Dismisses Appeal Against Refusal of Anti-Arbitration Injunction in Facilitation Deed Dispute. Court Holds That Arbitral Tribunal Has Competence to Decide Validity of Underlying Agreement Under Section 45 of the Arbitration and Conciliation Act, 1996.

17 Sep 2010

The appeal arises from a commercial dispute between MSM Satellite (Singapore) Pte Ltd. (Sony) and World Sport Group (Mauritius) Limited (WSG) concerni...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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