Start free trial
ThynkTax /Tax Reference /Case Laws /Cairn India - Indirect transfer aftermath

Cairn India - Indirect transfer aftermath

High Court·2020·ITR
Facts

Cairn India's retrospective indirect-transfer tax demand.

Issue

Validity of retrospective amendment + BIT arbitration.

Held

Demand restored from retrospective amendment but international arbitration outcome obligated unwinding.

Ratio

Sovereign right to legislate retrospectively coexists with bilateral investment treaty obligations.

Related judgments on the same sections

Supreme Court of India · 2021
Engineering Analysis (Software royalty)

Facts: Payment for shrink-wrapped software licences from foreign vendors. Issue: Whether such payments constitute "royalty" under Section 9(…

Supreme Court of India · 2017
Formula One Championship

Facts: F1 Championship's circuit access at Buddh International Circuit in India. Issue: Whether F1 had a Permanent Establishment in India un…

Supreme Court of India · 2017
GE India - Royalty vs business profits

Facts: GE India making payments to foreign affiliates for technology and management. Issue: Royalty/FTS vs business profits classification u…

Supreme Court of India · 2010
GE India Technology - TDS scope

Facts: GE India remitted payments to foreign parent. TDS dispute under Section 195. Issue: Whether the payer is obliged to deduct TDS on eve…

Supreme Court of India · 2012
Vodafone International

Facts: Vodafone acquired Hutchison's Indian telecom business through a Cayman Islands SPV transfer. Income Tax Department demanded ₹11,000 c…

Use via API

Free, public REST. Fetch this judgment programmatically.

API docs 
curl https://api.thynktax.com/v1/tax-law/case-laws?q=Cairn%20India%20-%20Indirect%20transfer%20aftermath