OYO Hotels and Homes vs DCIT, Income Tax Appellate Tribunal, ITA No. 5718/DEL./2025, 7237/DEL./2025, Delhi 04 June, 2026
The Delhi ITAT held that issuance of Compulsorily Convertible Preference Shares (CCPS) by the assessee to its holding company and existing shareholders pursuant to an NCLT-approved reorganisation could not be…




