Gratuitous Loan by Company in return to an advantage conferred upon the company by such share holder not Deemed Dividend

High Court of Calcutta

Pradip Kumar Malhotra Vs CIT

I.T.A. No. 219 of 2003

2 August 2011

J.P. Khaitan and C.S. Das for the Appellant P.K. Bhowmick for the Respondent

Bhaskar Bhattacharya, J

This appeal under Section 260A of the Income-tax (‘Act’) is at the instance of an asse

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