TMI Blog2023 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... re not sustainable - companies through which the assessees had indulge into bogus accommodation entries, were not managed or controlled by Mr. Anand Sharma, who was supposed to be the kingpin and there was no link found in the documents and the financial statements of the companies concerned. HELD THAT:- No ground to interfere with the impugned order(s). The Special Leave Petitions are, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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