Order in respect of 1. M/s. Way2Gains and its Proprietor Mr. Rajeev Kumar Tiwari ATUPR0113L 2 M/s. Capital Mirror and its Proprietor Mr. Saurabh Samir GAUPS3690J 3 M/s. Astro Capital Solutions and its Proprietor Mr. Ankit Kumar Upadhayay AHNPU3089M [SAT Appeal No.: A.No. 379/2020 & Misc. App. No. 387/2020 & Misc. App. No. 386/2020 & Misc. App. No. 388/2020] [SAT Appeal No.: 380/2020 & Misc. App. No. 389/2020 & Misc. App. No. 391/2020] [SAT Appeal No.: 381/2020 & Misc. App. No. 392/2020 & Misc. App. No. 393/2020 & Misc. App. No. 394/2020]