LANDMARK CASE

Union of India v. Azadi Bachao Andolan

(2004) 10 SCC 1 · Supreme Court of India · Tax law

At a glance

Citation: (2004) 10 SCC 1
Court: Supreme Court of India
Area of law: Tax law
In one line: No. The circular was valid, and treaty shopping is not per se illegal.

1 Facts

A circular let Mauritius companies claim treaty benefits.

2 Issue

Is treaty shopping illegal?

3 What the court decided

No. The circular was valid, and treaty shopping is not per se illegal.

4 Why it matters

Shaped India's tax treaty policy.

5 Think about it

How did later amendments respond?

6 Analyse it yourself

Read the full judgment from an official source or a law database, then brief it in seven steps: facts, issues, arguments, decision, ratio, obiter and significance. Always check the citation before you rely on it.

7 More cases on Tax law

McDowell and Co. v. Commercial Tax Officer (1985) 3 SCC 230
Vodafone International Holdings v. Union of India (2012) 6 SCC 613

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