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Judicial Interpretation of Cross-Border CGT by parth.wadikar is a document available to read on EtoBox.

This document discusses the judicial interpretation of capital gains tax (CGT) in cross-border share transfers in India, highlighting inconsistencies in legal rulings that create uncertainty for investors. It analyzes landmark cases such as Vodafone, Cairn, and Azadi Bachao, illustrating the challenges posed by differing interpretative approaches and statutory ambiguities. The paper proposes a unified interpretative framework to enhance legal certainty and align India

Author

parth.wadikar

Language

EN