Case Law Details
Case Name : Modi Business Centre Pvt. Ltd. Vs DCIT (Bombay High Court)
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All High Courts Bombay High Court
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Modi Business Centre Pvt. Ltd. Vs DCIT (Bombay High Court)
Facts- The Assessee, a private limited company incorporated in February 1992, was engaged in constructing and letting out business centres, with an ancillary object of financing under its MoA.
- During FY 1991-92, the Assessee borrowed ₹9.20 crore from Citibank against equitable mortgage, out of which part was used for capital advances and pre-oper
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