https://www.taxtmi.com/caselaws?id=247218 The court dismissed the appeal, finding no substantial question of law raised. It concluded that the shares were conditionally transferred, not finally transferred to the Assessee or related companies, and no benefits or perquisites were derived. The court emphasized factual findings and the inapplicability of Section 28(iv), aligning with a previous case involving M/s Kaizen Commercial Private Limited where no substantial question of law was found. en-us Tue, 08 Apr 2014 00:00:00 +0530 Wed, 28 Sep 2016 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247218 The court dismissed the appeal, finding no substantial question of law raised. It concluded that the shares were conditionally transferred, not finally transferred to the Assessee or related companies, and no benefits or perquisites were derived. The court emphasized factual findings and the inapplicability of Section 28(iv), aligning with a previous case involving M/s Kaizen Commercial Private Limited where no substantial question of law was found. Case-Laws Income Tax Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247218