This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from May 13th to 20th, 2023. Unsecured FCCDs issued to Holding Companies for Business Operations in India are Debts, not Equity Instruments: ITATM/s. Fairfield Developments Limited vs Dy. Commissioner of Income Tax…
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