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2025 (11) TMI 869

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....Technical Member, And Dr. Dheeraj Bhatnagar, Technical Member For the Appellant: Mr. Deepak Dhane, Advocate i/b Corporate Pleaders For the Respondent: Mr. Pradeep Sancheti, Senior Advocate with Mr. Mihir Mody, Mr. Karthik K.P, Mr. Aavish Shetty and Mr. Vijay Chockalingam, Advocates i/b. M/s. K. Ashar & Co. ORDER: The issue involved in the present appeal is whether Section 26E of the SA....