Source Transformation Technique:
It is a simplification technique, which eliminates extra nodes present in the network and it is applicable only for practical sources.
It is impossible to convert an ideal voltage source into its equivalent current source and vice versa, since violation of KVL and KCL (as there is no resistance in the circuit).
The above circuits are equal only w.r.t . performance, but the elements and connections point of view, they are not equal.
Source transformation is applicable even for dependent sources, provided the controlled variable must be outside the branches, where the source transformation is applied i.e. under any circumstances, controlled variable branch should not be disturbed, otherwise the controlled source magnitude will effect.
