2023 (5) TMI 501

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..... for holding that the concerned transaction would come in the meaning of Section 2(14) of the Income Tax Act - HELD THAT:- In any case, the interpretation given by the Tribunal as well as the High Court is only with regard to a particular transaction. As such, we are not inclined to interfere with the impugned order under the extra ordinary jurisdiction of Article 136 of the Constitution of India .....

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..... given strong reasons for holding that the concerned transaction would come in the meaning of Section 2(14) of the Income Tax Act. 3. The said findings of the Tribunal has been found to be correct in law by the Division Bench of the High Court. 4. In any case, the interpretation given by the Tribunal as well as the High Court is only with regard to a particular transaction. As such, we are n .....

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