396
Vodafone International Holdings B.V. v. Union of India (2010), § 79.
397
Seth Pushalal Mansinghka (P.) Ltd. v. CIT (1967) 66 ITR 159 (SC). URL: indiankanoon.org/doc/1261397.
398
Vodafone International Holdings B.V. v. Union of India (2010). § 81.
399
Chainrup Sampatram v. CIT West Bengal (1953) AIR 519, 1954 SCR 211. URL: www.indiankanoon.org/doc/127231.
400
Section 5 Direct Taxes Code Bill 2010.
401
Vodafone International Holdings B.V. v. Union of India (2012). URL: indiankanoon.org/doc/115852355.
402
Section 9 Income Tax Act 1961; Section 5 Direct Taxes Code Bill, 2010. URL: indiacorplaw.blogspot.com/2010/09/direct-taxes-code-bill-2010-versus.html.
403
Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR. URL: www.indiankanoon.org/doc/56146.
404
CIT, New Delhi v. M/s. Eli Lilly and Company (India) Pvt. Ltd. (Appeal No. 5114 of 2007). URL: www.manupatrainternational.in/supremecourt/2001%20onwards/sc2009/s090487.htm.
