Direct and Indirect Taxes — Key Judgments

Key Judgments

Hingir-Rampur Coal Co. Ltd. vs. State of Orissa

1961

This landmark judgment established fundamental principles regarding the constitutional validity of taxation and the scope of legislative power to impose taxes. The Supreme Court…

State of West Bengal vs. Kesoram Industries Ltd.

2004

This Supreme Court judgment addressed the critical issue of 'tax on tax' and established important principles regarding the constitutional limits of state taxation powers. The…

Vodafone International Holdings B.V. vs. Union of India

2012

This landmark case dealt with the taxation of indirect transfers and capital gains in cross-border transactions. The Supreme Court ruled in favor of Vodafone, holding that the…