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法律已生效:CBDT主席对凯恩、沃达丰的国际仲裁案件

“对于沃达丰一案，我们已经做出进一步上诉的决定。就凯恩而言，我们正在研究这个问题，很快就会做出决定。”CBDT负责人在一次互动中告诉印度报业托拉斯。

  • PTI
  • 2021年2月2日，15:59 IST
新德里:政府正在“审查”国际法庭最近高调通过的针对印度的命令凯恩能源plc追溯税务案件作为CBDT主席莫迪说当时生效的法律必须完全生效。

他说，政府在法院对该国做出类似判决后已提起上诉沃达丰(Vodafone)在凯恩一案中，它将很快做出是否上诉的决定。

“对于沃达丰一案，我们已经做出进一步上诉的决定。就凯恩而言，我们正在研究这个问题，很快就会做出决定。”CBDT负责人在一次互动中告诉印度报业托拉斯。

他被问及“税收是政府的主权职能”这一理由是否被用于印度在沃达丰案中提起上诉。

“除了主权职能，那(追溯性税收)是当时的法律……因此，这必须得到执行或充分落实。”

的中央直接税委员会帧政策为所得税科。

去年12月，在政府输掉了关于追溯征税的国际仲裁后，印度被勒令向英国凯恩能源公司返还高达14亿美元。

这个三人法庭还包括一名印度政府提名人，他们一致裁定，印度在2006-07年凯恩印度业务内部重组期间提出的10247亿卢比过去的税收要求不是有效的要求。

读也

印度挑战沃达丰在新加坡的仲裁裁决

沃达丰复古税案:你需要知道的一切

法庭下令政府退还其出售的股票价值、扣押的股息和扣缴的退税，以收回征税要求。

几个月前，英国电信巨头沃达丰集团同样，在针对印度政府的一项仲裁中，该公司通过追溯立法，赢得了2210亿卢比的税收要求。

印度在新加坡一家法院对这一判决提出了质疑。

所得税部门曾表示，沃达丰在2007年以110亿美元收购和记黄埔拥有的移动电话业务67%的股份，目的是避免在印度缴纳资本利得税，并在2012年被最高法院驳回。

2012年5月，联邦政府通过了《财政法》，修订了1961年《所得税法》的各项规定，对从基础印度资产中获得大量价值的非印度公司的股份转让的任何收益征税。


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NEW DELHI: The government is \"examining\" the recent international tribunal order passed against India in the high-profile Cairn<\/a> Energy plc retrospective tax case as CBDT<\/a> chairman P C Mody<\/a> said the law in force at that point of time has to been given full effect to.

He said while the government has filed an appeal after a similar verdict was delivered against the country in the Vodafone<\/a> case, it will soon come out with its decision to go in for an appeal or not in the Cairn case.

\"We have already taken a decision in the case of Vodafone to go in for a further appeal. So far as Cairn is concerned, we are examining the issue and very soon we will come out with a decision on that,\" the CBDT chief told PTI during an interaction.

<\/div><\/div>He was asked if the ground of 'taxation being a sovereign function of the government' was used to file an appeal by India in the Vodafone case.

\"Apart from sovereign function, that (retrospective taxation) was the law at that point of time...so that has to be carried out or given full effect to,\" he said.

The Central Board of Direct Taxes<\/a> frames policy<\/a> for the Income Tax Department.

India, in December last year, has been ordered to return up to USD 1.4 billion to Cairn Energy of the UK after the government lost an international arbitration over the retrospective levy of taxes.

The three-member tribunal, which also comprised a nominee of the Indian government, unanimously ruled that India's claim of Rs 10,247 crore in past taxes over a 2006-07 internal reorganisation of Cairn's India business was not a valid demand.

Read also<\/h3>
<\/a><\/div>

India challenges Vodafone arbitration ruling in Singapore : Source<\/h4><\/a><\/div>
<\/a><\/div>

Vodafone retro tax case: All you need to know<\/h4><\/a><\/div><\/div>
The tribunal ordered the government to return the value of shares it had sold, dividends seized and tax refunds withheld to recover the tax demand.

Few months earlier, British telecom giant Vodafone Group plc<\/a> had similarly won an arbitration against the Indian government over a demand for Rs 22,100 crore in taxes using retrospective legislation.

<\/div><\/div>India has challenged this verdict before a court in Singapore.

The Income Tax Department had stated that Vodafone's USD 11-billion acquisition of 67 per cent stake in the mobile phone business owned by Hutchison Whampoa in 2007 was designed to avoid capital gain tax in India and imposed a tax demand, which was rejected by the Supreme Court in 2012.

The Union government in May, 2012 had passed the Finance Act that amended various provisions of the Income Tax Act of 1961 with retrospective effect to tax any gain on transfer of shares in a non-Indian company which derives substantial value from underlying Indian assets.

<\/div><\/div>
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