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Substance over form

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 September 2013 Hi,
Pls can anyone explain me the concept of substance over form with simple examples .... at least 3 examples
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CA Rinkal

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CA Rinkal (Expert)
23 September 2013 substance over form is nothing but a simple understanding...

1. jab ladki dekhne jao tab dil ko dekho, ladki ke chehre ko nahi.

2. jab koi transaction karo, tab actual ko dhyan me mat rakho uski effect kya he use dekho.

3. A gives a car on gift to B, but the car is being used by A only. in this case me actual car gift me de d i gayi he but the same is being used by A itself, then the same will shown as that of A.

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