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2012 (5) TMI 97 - SCH - Income Tax
Interest free loan to wholly owned subsidiary - Decision in the case of S. A. Builders Ltd. v. CIT (Appeals) 2006 - TMI - 3364 - SUPREME COURT needs reconsideration.
The Supreme Court issued an order to issue notice on applications for condonation of delay and special leave petitions. The court stated that the case of S.A. Builders Ltd. vs. Commissioner of Income-Tax needs reconsideration.