2023 (8) TMI 298

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....;BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. K M Natraj, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Nalin Kohli, Adv. Mr. Rupesh Kumar, Adv. Mr. Sansriti Pathak, Adv. Mr. Tejas Patel, Adv. Mrs. Alka Agarawal, Adv. For the Respondent : Mr. T. Suryanarayana, Sr. Adv. Mr. Kunal Verma, AOR Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Ms. Tanmayee Rajku....

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....ection 47 (xa) ) as well as the provisions of the concerned scheme i.e. Foreign Currency Exchangeable Bond Scheme, 2008 dated 10.08.2008 {introduced prior to the insertion of Section 47 (xa)} this Court is of the opinion that the bonds in question did not answer the description of the 2008 Scheme, but rather were in conformity with the earlier scheme relating to the issue of Foreign Exchange Conve....