Case detail

Union of India v. Azadi Bachao Andolan

(2003) 263 ITR 706 (SC)

Court

Supreme Court of India

Date

2003-10-07

Outcome

for-taxpayer

Holding

Tax-residency certificate issued by Mauritius was conclusive proof of residency for the purpose of the India-Mauritius tax treaty.

Facts

Foreign institutional investors used Mauritius vehicles to invest in Indian securities, claiming treaty exemption from capital gains.

Reasoning

The Supreme Court upheld treaty shopping subject to the treaty's own provisions. India later renegotiated the treaty effective 2017 to source India capital gains in many cases.

Case metadata

Jurisdiction: India

Topics: treaty shopping, Mauritius route, residence

Statutes applied: Income-tax Act 1961, India-Mauritius DTAA

Official opinion

Open official decision

Primary sources

Indian Kanoon: Azadi BachaoVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.