No tax relief for investors in UK startups Legends of the Shiva Jyotirlingas Ltd, Legends of Shirdi Sai Baba and 8 more, UK Tribunal agrees – Money Control

Shiva idol installed at the Nageshwar Jyotirlinga at Nageshwar, one of the 12 important pilgrim sites for Shiva devotees. One of the 10 entities formed, The Legends of the Shiva Jyotirlingas Ltd, would presumably have created religious content around the Jyotirlingas.