India - An Analysis of the Supreme Court Judgment in the Vodafone Case
- V.T. Patel; R. Shah
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 9 May 2012
The authors analyse the Supreme Court’s ruling in the Vodafone case, in which the Court held that an offshore share transfer between two non-residents was not subject to tax in India.