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Takshashila Realties Pvt. Ltd. (Formerly Known As Takshashila Gruh Nirman Pvt. Ltd.) Versus Deputy Commissioner of Income Tax

Special audit under Section 142 [2A] - Held that:- The special leave petitions are dismissed. HC order confirmed [2017 (4)360 - GUJARAT HIGH COURT] - HC has held that having found that 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 bala .....

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