Aromix Pvt.Ltd.,, Baroda vs Department Of Income Tax on 5 October, 2011
less
than 20% of the voting power. In the instant case, SFF and ZAPL are joint
shareholders along with one of the directors, Shri ... shares). Hence it is quite evident that neither SFF nor
3
ITA No. 3255-Ahd-09
ZAPL was a specified person in terms