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
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
Judgment text
Full judgment text is not available in this record.