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Title: Synopsis

Essay Details:

Subject: History
Author: Marie H
Date: December 14, 2013
Level: University
Grade: A
Length: 12 / 3341

Essay text:

CGP held various Mauritius companies who held 67% stake in HEL. In September 2007, the Income-tax department had issued a notice on Vodafone Holdings for failure to withhold tax on the amount paid for acquiring the said stake as it believed that HTI was liable for capital gains it earned from transfer of shares of CGP as CGP indirectly held stake in HEL. Vodafone Holdings had filed a writ petition in the Bombay High Court challenging the said notice contending that the Income-tax department had no jurisdiction over the transaction as the transfer of shares had taken place outside India between two companies incorporated outside India and subject of transfer were shares, whose situs was outside India...

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