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UOI vs. Vodafone International Holding (Supreme Court) (Review Petition)

March 20th, 2012

(11.0 KiB, 1,402 DLs)

 Download: vodafone_review_order.pdf

Review Petition dismissed

 

Pursuant to the judgement in Vodafone International Holdings B.V. vs. UOI holding that Vodafone was not liable to pay capital gains on the transfer of shares, the Union of India filed a review petition in the Supreme Court seeking a review of the aforesaid judgement. HELD by the Supreme Court dismissing the review petition:

 

We have carefully gone through the review petition filed by the Union of India on 17th February, 2012. We find no merit in the review petition. The review petition is, accordingly, dismissed.

 

see Vodafone Judgement: Guide To Law Laid Down By The Supreme Court

Related Judgements

  1. Vodafone International vs. UOI (Supreme Court) 

    In view of the assessee submitting copies of the agreements (which had not been submitted earlier before the AO or the High Court) and the law laid down in Management of Express Newspapers vs. Workers AIR 1963 SC 569 that the High Court should ordinarily not embark upon deciding…
  2. Vodafone International Holdings B.V. vs. UOI (Supreme Court) 

    The High Court’s finding that, applying the “nature and character of the transaction” test, the transfer of the CGP share was not adequate in itself to achieve the object of consummating the transaction between HTIL and VIH and that there was a transfer of other “rights and entitlements” which…
  3. Vodafone International vs. UOI (Bombay High Court) 

    Where the assessee, Vodafone, a Dutch company, purchased shares of a Cayman Company (which in turn held shares of an Indian company ‘Hutch Essar’) from another foreign company (HTIL) and the AO issued a notice asking the assessee why it should not be treated as an assessee in default…

Posted in All Judgements, Supreme Court |

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