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Allotment of shares was to be declared null and void when co. failed to produce docs regarding issue of shares

December 22, 2018[2018] 100 taxmann.com 286 (NCL-AT)
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CL: Where amount lent by shareholder to company to repay loan had been converted into equity and company failed to produce any evidence regarding issue of notice offering shares to any shareholder and acceptance of impugned shares by shareholder, said allotment was to be held null and void

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