{"id":414,"date":"2009-01-30T16:08:13","date_gmt":"2009-01-30T16:08:13","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=414"},"modified":"2012-01-20T14:54:54","modified_gmt":"2012-01-20T14:54:54","slug":"vodafone-international-vs-uoi-supreme-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/vodafone-international-vs-uoi-supreme-court\/","title":{"rendered":"Vodafone International vs. UOI (Supreme Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=198\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><br \/>\n<strong>AO directed to decide &#8220;jurisdictional issue&#8221; as a &#8220;preliminary issue&#8221; and assesee entitled to challenge the same.<\/strong><\/p>\n<div class=\"notifier\"><strong>If you are looking for the latest (20.01.2012) judgement of the Supreme Court, <a href=\"http:\/\/itatonline.org\/archives\/index.php\/vodafone-international-holdings-b-v-vs-uoi-supreme-court-transfer-of-shares-of-foreign-company-by-non-resident-to-non-resident-does-not-attract-indian-tax-even-if-object-is-to-acquire-indian-assets-he\/\">click here<\/a><\/strong>\n <\/div>\n<p>Against the <a href=\"http:\/\/itatonline.org\/archives\/index.php\/vodafone-international-vs-uoi-bombay-high-court\">judgement of the High Court<\/a>, the assessee filed a SLP. In dismissing the SLP it was held:<\/p>\n<p>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 <strong>Management of Express Newspapers vs. Workers <\/strong>AIR 1963 SC 569 that the High Court should ordinarily not embark upon deciding questions of fact which require appreciation of evidence, the question in regard to \u201cthe jurisdictional issue\u201d should be decided by the AO as a \u201cpreliminary issue\u201d and the assessee shall be entitled to question the decision of the AO on that preliminary issue before the High Court. The question of law \u201cto that extent\u201d remains open. <\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/index.php\/vodafone-international-vs-uoi-bombay-high-court\"><strong>Click here to see the judgement of the High Court<\/strong><\/a><\/p>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <strong>Management of Express Newspapers vs. Workers <\/strong>AIR 1963 SC 569 that the High Court should ordinarily not embark upon deciding questions of fact which require appreciation of evidence, the question in regard to \u201cthe jurisdictional issue\u201d should be decided by the AO as a \u201cpreliminary issue\u201d and the assessee shall be entitled to question the decision of the AO on that preliminary issue before the High Court. The question of law \u201cto that extent\u201d remains open. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/vodafone-international-vs-uoi-supreme-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,7],"tags":[],"class_list":["post-414","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-supreme-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=414"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/414\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}