Interpretation of section 92BA(i) read with section 40A(2)(b) - Purchase of loans by the Petitioner from...

Interpretation of section 92BA(i) read with section 40A(2)(b) - Purchase of loans by the Petitioner from the HDFC Ltd. - the transaction does not fall within the meaning of a SDT as required under section 92BA(i) - not required to be disclosed by the Petitioner by filing Form 3CEB. .....

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