Tax Reforms and Compliance — Key Judgments

Key Judgments

McDowell and Co. Ltd. vs. Commercial Tax Officer

1985

This Supreme Court judgment established the principle that the same transaction cannot be taxed as both goods and services, laying the foundation for GST's integrated approach.…

Union of India vs. Bombay Tyre International Ltd.

1984

This landmark judgment established the doctrine of 'fiscal nullity' and emphasized that tax avoidance schemes that lack commercial substance can be disregarded by tax authorities.…

Vodafone International Holdings BV vs. Union of India

2012

This case highlighted the challenges in taxing cross-border transactions and led to significant amendments in tax laws. The Supreme Court ruled in favor of Vodafone, stating that…