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Article
Tax Avoidance Jurisprudence in India: Questioning the Traditional Narrative
NLS Business Law Review (2019)
  • Khagesh Gautam
Abstract
This article makes two contributions. First, it surveys the 'popular narrative', in relation to the debate between tax evasion v. tax avoidance, India. It finds that the 'popular narrative' ignores several important developments in this debate that have a much longer history in India as compared to what the 'popular narrative' would have you believe. It then presents in the 'actual position' in an order to set this record straight. Second, as research revealed the 'actual position', it was found that there were 5 specific principles of statutory interpretation designed only for taxation statutes, and 4 specific judicial tests, all evolved by the Supreme Court of India, to be used in, and applied to taxation cases wherever a dispute presented itself in the form of a tax evasion v. tax avoidance dispute. The article concludes by putting these 5 interpretative principles, and 4 judicial tests in a systematic order with an appeal that these be revived to assist the courts in India in complicated and ofter controversial tax disputes that these days more often present themselves as a tax evasion v. tax avoidance dispute.
Keywords
  • Statutory Interpretation,
  • Taxation,
  • Income Tax,
  • Vodafone,
  • tax avoidance,
  • tax evsion,
  • income tax act,
  • Supreme Court of India,
  • McDowell,
  • Azadi Bachao Andolan
Disciplines
Publication Date
Winter December 1, 2019
Citation Information
Khagesh Gautam, Tax Avoidance Jurisprudence in India: Questioning the Traditional Narrative, 2019 NLS Bus. L. Rev. 1-67 (2019).