Income Tax Case Laws

Background In a recent ruling, the Delhi Income-tax Appellate Tribunal (“the Tribunal”), in the case of Bharti Airtel Limited (“the Company”), examined tax implications arising from the demerger of the consumer wireless business undertaking of Tata Teleservices Limited (TTSL) into Bharti Airtel under a scheme of arrangement sanctioned by the NCLT under sections 230–232 of […]