TP Adjustment - Redemption of Deferred Shares - The deferred ...

Case Laws Income Tax

August 18, 2023

TP Adjustment - Redemption of Deferred Shares - The deferred shares carried rights as they would automatically be converted into ordinary shares when the holdings of the assessee in East Ltd. falls below 25.1%. Keeping in view, the fact that the deferred shares can be converted into ordinary shares without any encumbrances, we decline to interfere with the order of the ld. CIT(A). - AT

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TP Adjustment - Redemption of Deferred Shares - The deferred ...

Case Laws Income Tax

August 18, 2023

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