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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Income on compulsorily convertible debentures (“CCD”) - Mere ...

Income Tax

September 7, 2019

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

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