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<h1>Supreme Court Denies Petition, Upholds Original Decision, Finalizes Case Without Further Review or Changes.</h1> <h3>PR. COMMISSIONER OF INCOME TAX - 2 Versus M/s L AND T VALVES LTD (PREVIOUSLY KNOWN AS M/s AUDCO INDIA LTD.)</h3> PR. COMMISSIONER OF INCOME TAX - 2 Versus M/s L AND T VALVES LTD (PREVIOUSLY KNOWN AS M/s AUDCO INDIA LTD.) - [2024] 461 ITR 157 (SC) The Supreme Court dismissed the special leave petition as it found no reason to interfere with the impugned order. All pending applications were disposed of.