"Every man is entitled if he can to order his affairs so that the tax attaching under the appropriate…
The statement is Lord Tomlin's, in the Duke of Westminster case decided by the House of Lords in 1936, the classic authority for legitimate tax planning. Azadi Bachao…
Choose your answer
"Every man is entitled if he can to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be." In Union of India v. Azadi Bachao Andolan (2003), the Supreme Court quoted this statement from:
Answer and explanation
Correct answer D
The statement is Lord Tomlin's, in the Duke of Westminster case decided by the House of Lords in 1936, the classic authority for legitimate tax planning. Azadi Bachao Andolan (2003) relied on it and noted that the principle remains very much alive in England. Rowlatt J's remark in Cape Brandy is about reading only what is clearly said in a taxing Act, not about arranging one's affairs.
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