SC admits Revenue's SLP in Copal case on indirect transfer, expedites hearing

Oct 12,2016

SC admits Revenue’s SLP against Delhi HC ruling in Copal Market Research case; HC had upheld AAR ruling that share sale by assessee, Copal group entities (Mauritius based companies) to Moody group entities (being another non-resident group) was not taxable in India, though transaction resulted in ultimate transfer of Indian company's control to Moody's group; In the SLP filed before SC, Revenue had pleaded that transactions were designed prima facie to avoid tax...

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