A Delhi high court judgment has ruled against the Income Tax Department but in effect upped the pressure on other Mauritius or overseas-based tax avoidance structures.

A raging tax controversy in respect of withholding tax on remittances to non-residents has been resolved after three March and April rulings of the Delhi High Court in the Van Oord case, its order in Maharishi Housing Development case and the latest ruling by the Special Bench of Tax Tribunal, all of which override the November 2009 Karnataka High Court decision in the Samsung case.