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Synopsis

Synopsis

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Vodafone International Holdings Case 2008: Analysis, Impact
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Synopsis Submitted by:

0241033804
I. INTRODUCTION

Recently, the Hon’ble Bombay High Court dismissed the writ petition filed by Vodafone Holdings against the show cause notice (‘notice’) issued by the Income-tax department for failure to withhold tax on the amount paid for acquiring a stake in Hutchison Essar Ltd., which could have huge ramifications in the international tax scenario in India.

In February 2007, Vodafone Holdings acquired a controlling stake in Hutchison Essar Limited (‘HEL’ now Vodafone Essar Limited) from Hong Kong based Hutchison Telecommunications International Limited (‘HTI’) by acquiring shares of CGP Investment (‘CGP’), a Cayman Island Company (which was belonging to HTI). CGP held various Mauritius companies who held 67% stake in HEL.
In September 2007, the Income-tax department had issued a notice on......


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Approximate Word Count: 3313
Approximate Pages: 14 (250 words per double-spaced page)

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