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Commerce · Q348

Income Tax and Corporate Tax

Graduate and Post Graduate · Commerce · question 348

Q348

The provisions relating to taxation of indirect transfer of shares of an Indian company were introduced Vide Finance Act, 2012 as a consequence of which of the following decisions of the Supreme Court?

A.
McDowell and Co Ltd vs CTO
B.
Vodafone International Holding BV vs UOl
Answer
C.
Union of India vs Azadi Bachao Andolan
D.
CIT vs Yokogawa India Limited

Answer: Option B

Solution

Answer: Option B
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