'Clash of Titans: The Salve - Nariman Showdown in SC'

Arguments of Vodafone
Day 1 : Vodafone SC hearing begins, judges ponder over situs vs control
On the first day of hearing in the SC over taxability of the landmark $11bn Vodafone- Hutch deal, Vodafone counsel Harish Salve argued that the complex structuring was not designed to avoid tax and th...
Day 2 : Sec 9 (1)(i) interpretation dominates Day 2 of Vodafone proceedings
Starting his arguments on the heart of the matter, Vodafone counsel Harish Salve told the Supreme Court today that the ‘Source’ of Income is where the transaction is and not where one&rsqu...
Day 3 : Can't disrespect 'form' unless Azadi Bachao revisited, Vodafone to SC
Day 3 of the proceedings at the SC witnessed more of the same, with Vodafone counsel Harish Salve relentlessly harping on the 'situs' of the Cayman Island share. But the Court, led by Chief Justice po...

Arguments of Income Tax Dept
Day 18 : CGP share sale an 'artificial tax avoidance scheme'; Azadi Bachao bad law, argues Nariman
On Day 18th of the $2bn Vodafone tax case, Solicitor General Rohington Nariman finally began his arguments on behalf of tax department and he did not mince any words. Nariman laid bare the arguments h...
Day 19 : Whole structure 'bogus', legal owner not the seller, argues Nariman
On Day 2 of IT Department's arguments, its counsel and Solicitor General (SG ) Rohington Nariman tore apart the entire corporate structure of erstwhile Hutch group's investments in HEL, calling the st...
Day 20 : 'Ramsay doctrine alive and kicking';S​ec 9 itself a 'look through', argues SG
Day 3 of IT Department's arguments witnessed a journey back to History, with Solicitor General Rohington Nariman relying heavily on the landmark UK court decision in Ramsay. But faced with a barrage o...