section 89a

Judgments on section 89a

• Jignesh Naresh Jariwala vs Deputy Director of Income-tax, CPC, Bengaluru — ITAT,
  Once Form 10EE is filed for a previous year, the option exercised continues to apply to all subsequent years without the need for refiling.
• Vodafone International Holdings B.V. vs Union of India & Anr. — SC,
  Section 9 of the Income Tax Act does not cover indirect transfers of capital assets situated in India.
• The Authority for Advance Rulings (Income Tax) and Others vs Tiger Global International II Holdings — SC,
  The DTAA between India and Mauritius allows capital gains to be taxed only in Mauritius, provided the entity holds a valid TRC.
• Aditya Birla Nuvo Limited vs The Deputy Director of Income-tax — HC,
  The beneficial ownership of shares, despite being registered in the name of a permitted transferee, determines the taxability of capital gains in India.