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Vodafone International Holdings B.V. v. Union of India | Judgment | Law on Tips

Judgment Library/Case record

Supreme Court of India

Vodafone International Holdings B.V. v. Union of India

(2012) 6 SCC 613

Decision date: 2012
Text availability: Summary or case record only
Bench: 3-Judge Bench

Source: landmark_precedents seed

Case summary

Corporate holding structures and tax planning: corporate veil can be pierced only where structure is a sham or bogus device designed to evade legal obligations.

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Principle

Corporate holding structures and tax planning: corporate veil can be pierced only where structure is a sham or bogus device designed to evade legal obligations.

Connected provisions and cases

interpretsThe Companies Act, 2013 · Section 9 Other decisions on this provision →

Related judgments

Tata Engineering and Locomotive Co. Ltd. (TELCO) v. State of Bihar · AIR 1965 SC 40 · 1964 · 1 shared provision
Salomon v. Salomon & Co. Ltd. · [1897] AC 22 · 1896 · 1 shared provision

Judgment text

Full judgment text is not available in this record.

Judgment Library/Case record

Supreme Court of India

Vodafone International Holdings B.V. v. Union of India

(2012) 6 SCC 613

Decision date: 2012
Text availability: Summary or case record only
Bench: 3-Judge Bench

Source: landmark_precedents seed

Case summary

Corporate holding structures and tax planning: corporate veil can be pierced only where structure is a sham or bogus device designed to evade legal obligations.

Advertisement

Principle

Corporate holding structures and tax planning: corporate veil can be pierced only where structure is a sham or bogus device designed to evade legal obligations.

Connected provisions and cases

interpretsThe Companies Act, 2013 · Section 9 Other decisions on this provision →

Related judgments

Tata Engineering and Locomotive Co. Ltd. (TELCO) v. State of Bihar · AIR 1965 SC 40 · 1964 · 1 shared provision
Salomon v. Salomon & Co. Ltd. · [1897] AC 22 · 1896 · 1 shared provision

Judgment text

Full judgment text is not available in this record.