https://www.taxtmi.com/caselaws?id=394615 The Tribunal allowed the appeals for all assessment years, concluding that the AO and CIT(A) did not correctly interpret the nature of the transactions and the applicable legal principles. The Tribunal emphasized the importance of considering the substance over the form of transactions, especially in the context of quasi-equity and shareholder functions. en-us Tue, 04 Feb 2020 00:00:00 +0530 Sat, 18 Apr 2020 14:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394615 The Tribunal allowed the appeals for all assessment years, concluding that the AO and CIT(A) did not correctly interpret the nature of the transactions and the applicable legal principles. The Tribunal emphasized the importance of considering the substance over the form of transactions, especially in the context of quasi-equity and shareholder functions. Case-Laws Income Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394615