Supreme Court of India · 2003-10-07
UNION OF INDIA vs AZADI BACHAO ANDOLAN
- Citation / case number
- SC 2002/18759
- Court
- Supreme Court of India
- Petitioner
- UNION OF INDIA
- Respondent
- AZADI BACHAO ANDOLAN
- Author
- B.N. SRIKRISHNA. RUMA PAL
- Bench
- B.N. SRIKRISHNA. RUMA PAL
Judgment text excerpt
The Supreme Court upheld the Delhi High Court's decision to quash the CBDT circular No.789 dated 13.4.2000, finding it ultra vires Sections 90 and 119 of the Income-tax Act, 1961. The Court emphasized that the circular's instructions regarding the Indo-Mauritius Double Taxation Avoidance Convention, 1983, were illegal and not in accordance with the statutory provisions. Consequently, the appeals were dismissed, affirming the High Court's ruling.