Eros International Ltd. vs. Tony Wilson (2017)

Yeh case toh abhi bhi relevant hai exam perspective se. Supreme Court ne kaha ki share transfer deed (STT) ke under, koi bhi person jo public company ki share transfer karta hai, us par 0.125% tax lagta hai. Lekin, is case mein, Eros International Ltd. ko STT ka bill uthna padta tha jab unhone apne director ke pas transfer kiya. Supreme Court ne kaha ki is case mein, transaction was a transfer between a company and its director (company's agent), so STT lagana galat tha. But kya aapko lagta hai ki SC ki is judgment se share transfer mein ease ho gayi hai? Agree karein ki nahi karein?