2024 (7) TMI 1502

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d by the AO and found discrepancies in linking the unsecured loans to subsequent share capital conversion. The lack of a clear connection between the transactions led to the setting aside of the notice. HELD THAT:- The submission of learned senior counsel for the petitioner is placed on record. In the circumstances, the Special Leave Petition is dismissed owing to low tax effect vide Notification .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X