Supreme Court of India · 2003-10-07
Union Of India And Anr vs Azadi Bachao Andolan And Anr
- Citation / case number
- AIR 2004 SUPREME COURT 1107
- Court
- Supreme Court of India
- Petitioner
- Union Of India And Anr
- Respondent
- Azadi Bachao Andolan And Anr
- Bench
- Ruma Pal, B.N. Srikrishna
Judgment text excerpt
The Supreme Court upheld the Delhi High Court's decision to quash CBDT circular No.789 dated 13.4.2000, finding it ultra vires Sections 90 and 119 of the Income-tax Act, 1961. The Court affirmed that the circular's instructions regarding the Indo-Mauritius Double Taxation Avoidance Convention, 1983, were illegal and not in accordance with statutory provisions. Consequently, the appeals were dismissed, maintaining the High Court's ruling.