https://www.taxtmi.com/highlights?id=49159 Income on compulsorily convertible debentures (“CCD”) - Mere fact that the CCDs were funded using monies received by the appellant from its immediate shareholder does not make the arrangement a back-to-back transaction. - AO directed to accept the return of income filed by the assessee - AT en-us Sat, 07 Sep 2019 06:55:26 +0530 Sat, 07 Sep 2019 06:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49159 Income on compulsorily convertible debentures (“CCD”) - Mere fact that the CCDs were funded using monies received by the appellant from its immediate shareholder does not make the arrangement a back-to-back transaction. - AO directed to accept the return of income filed by the assessee - AT Highlights Income Tax Sat, 07 Sep 2019 06:55:26 +0530 https://www.taxtmi.com/highlights?id=49159