By Arunabh Choudhary, Nikita Chawla and Arjun Rastogi
The taxation of indirect transfer of assets has been incessantly making headlines in the financial markets post the Supreme Court of India's decision in the case of Vodafone International Holdings BV vs Union of India (2012) 6 SCC 613 (“Vodafone Case”).
The Indian Government introduced the indirect transfer provision by way of the Finance Act 2012. Accordingly Section 9(1)(i) of the Income Tax Act . . .
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