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Special audit u/s 142(2A) - there are complex issues relating to introduction of land by the partners...

Special audit u/s 142(2A) - there are complex issues relating to introduction of land by the partners into the firms; revaluation of land; credit of partners in capital account equal to revalued amount of land; conversion of capital account to loan account of shareholders and issues relating to issuance of equity shares against the balances of revaluation credits at an unreasonable premium - order for special audit is justified - HC .....

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