Indian & World Geography·Key Cases & Reports

Overseas Investment by Indians — Key Cases & Reports

Updated 5 Mar 2026

Key Cases & Reports

Vodafone International Holdings BV vs Union of India

2012

This landmark Supreme Court judgment clarified the tax implications of overseas investments and acquisitions by foreign companies in Indian assets. While primarily dealing with…

RBI vs Peerless General Finance and Investment Co. Ltd

1987

Though predating FEMA, this case established important principles regarding RBI's regulatory powers over foreign exchange transactions. The Supreme Court upheld RBI's authority to…