aditya birla nuvo vs ddit - SERP Analysis

https://indiankanoon.org/doc/1181274/

https://www.pwc.in/services/tax/news_alert/2011/pdf/pwc_news_alert_22_july_2011_aditya_birla_nuvo_ltd.pdf

https://www.nishithdesai.com/SectionCategory/33/Tax-Hotline/12/53/TaxHotline/6113/2.html

https://itatonline.org/archives/aditya-birla-nuvo-limited-vs-ddit-bombay-high-court-sale-of-shares-by-mauritius-co-can-treated-as-sale-by-100-usa-parent-sale-of-shares-of-foreign-company-taxable-if-object-to-acquire-the-indian-asse/

https://www.casemine.com/judgement/in/5a6575e94a9326024ad382c0

https://www.researchgate.net/publication/378585331_Chapter_13_Aditya_Birla_Nuvo_Ltd_v_DDIT_High_Court_of_Bombay

https://www.snrlaw.in/wp-content/uploads/2024/03/SR-Insights-Indian-Tax-Treaties-Capital-Gains-and-Beneficial-Ownership-Test.pdf

https://www.lexology.com/library/detail.aspx?g=19568ef4-95d4-4c41-8cfe-4cc2d02e85c5

https://www.nishithdesai.com/Content/document/pdf/ResearchArticles/Landmark%20International%20Tax.pdf

https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2016/09/tnf-india2-september-6-2016.pdf

https://www.the-laws.com/encyclopedia/browse/case?caseId=311102679000&title=aditya-birla-nuvo-limited-vs-deputy-director-of-incometax

https://itatonline.org/blog/aditya-birla-verdict-end-of-mauritius-honeymoon-or-just-shoddy-planning/

https://indiankanoon.org/doc/189795851/

https://www.mondaq.com/india/capital-gains-tax/528366/aar-rulings-on-taxability-of-offshore-mergers-and-eligibility-of-mauritian-company-to-claim-treaty-benefits

https://vlex.in/vid/1-aditya-birla-nuvo-572091582

https://www.scribd.com/doc/242556766/PwC-News-Alert-22-July-2011-Aditya-Birla-Nuvo-Ltd

https://www.mondaq.com/india/capital-gains-tax/1436762/indian-tax-treaties-capital-gains-and-beneficial-ownership-test

https://www.casemine.com/judgement/in/634ee749bd606146b4e876c1/amp

https://www.in.kpmg.com/taxflashnews/KPMG-Flash-News-Blackstone-FP-Capital-Partners-Mauritius-V-Ltd.pdf

https://papers.ssrn.com/sol3/Delivery.cfm/4915610.pdf?abstractid=4915610&mirid=1

https://taxindiaonline.com/RC2/pdfdocs/headnotes_index/Index_novdec_2013/cbdt/itat2013.pdf

https://www.rashminsanghvi.com/downloads/taxation/international-taxation/Taxation_of_Capital_Gains.htm

https://bcajonline.org/journal/beneficial-owner-the-debate-continues/

https://www.khaitanco.com/sites/default/files/2022-05/Ergo_20052022_0.pdf

https://ddu.ac.in/University-Alumni.php

http://kb.icai.org/pdfs/PDFFile5b28becfab1417.61553097.pdf

https://taxguru.in/income-tax/whim-fancy-tax-authority-decide-constitutes-beneficial-ownership.html

https://www.academia.edu/36026372/TDS_provisions_for_payments_to_non_residents

https://www.scribd.com/document/309551667/Transfer-of-Shares-From-Non-Resident-to-Non-Resident-in-an-Indian-Company

https://repository.nls.ac.in/cgi/viewcontent.cgi?article=1243&context=nlsir

https://www.khaitanco.com/sites/default/files/2024-11/Treaty%20Protection%20for%20Foreign%20Investors.pdf

https://supremetoday.ai/doc/judgement/03300019004

https://cms.law/content/download/279039/file/Inde-point-developpements-juridiques-fiscaux.pdf

https://www.business-standard.com/article/economy-policy/is-treaty-shopping-permitted-in-indian-tax-law-111112800054_1.html

https://counselvise.com/direct-tax/judgements/ita-84-mum-2023-14-dcit-circle-1-4-mumbai-m-s-grasim-industries-ltd-successor-to-aditya-birla-nuvo-ltd-mumbai

https://www.pwc.in/services/tax/news_alert/2013/pwc_news_alert_12_march_2013_sanofi_pasteur_holding_sa.pdf

https://www.rashminsanghvi.com/downloads/taxation/international-taxation/Issues%20on%20Capital%20gains%20and%20Other%20Incomes%20earned%20by%20Non-residents.pdf

https://www.taxmanagementindia.com/visitor/Detail_Case_Laws.asp?ID=757782

https://www.adityabirla.com/media/media-reports/aditya-birla-nuvo-to-merge-with-grasim-industries/

https://www.taxscan.in/large-investments-in-aditya-birla-telecom-through-mauritius-entity-not-a-colorable-device-to-evade-tax-bombay-hc/34868/

https://www.linkedin.com/pulse/ventures-through-double-tax-avoidance-agreement-route-naman-jain?trk=public_post

https://lawsuitcasefinder.com/casedetail?id=U2FsdGVkX1ebh78n1tX0wuPmhQOd22x1HkEISpsUzsXJvj0Mgs5

https://counselvise.com/direct-tax/assessee/aditya-birla-nuvo-ltd-mumbai-company-aaaci1747h-3

https://www.taxsutra.com/sites/default/files/sftp/TS_158_ITAT_2020_Mum__TP_Aditya_Birla_Nuvo_Limited__1_.pdf