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Synopsis Azadi Bachao Aandolan
Synopsis Azadi Bachao Aandolan
2) Under Sec 90 of I.T. ACT 1961- dealing with Double Taxation Relief , where
an agreement exists, if a notification is issued under the provisions of Sec 90
of such an agreement, with respect to cases to which where they apply, if
inconsistent with the provisions of the I.T.ACT 1961,which would operate?
"In the Ramsay case both Lord Wilberforce and Lord Fraser
of Tullybelton, who gave the other principal speech, were careful to
stress that the House was not departing from the principle in IRC v.
Duke of Westminster (1936) AC 1, (1935) All ER Rep.259. There has
nevertheless been a good deal of discussion about how the two cases
are to be reconciled.
The court are unable to agree with the submission that an act which
is otherwise valid in law can be treated as non-est merely on the basis
of some underlying motive supposedly resulting in some economic
detriment or prejudice to the national interests, as perceived by the
respondents. (Pg:763-C)
In the result, the court is of the view that Delhi High Court erred on
all counts in quashing the impugned circular. The judgment under
appeal is set aside and it is held and declared that the circular No.
789 dated 13.4.2000 is valid and efficacious. (Pg:763-D)