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Case Law Details

Case Name : Yogendra Khandelwal Vs ACIT (ITAT Jaipur)
Appeal Number : ITA No. 906/JP/2012
Date of Judgement/Order : 17/01/2018
Related Assessment Year :
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Yogendra Khandelwal Vs ACIT (ITAT Jaipur)

Undisputedly, interest-free funds available with assessee were far in excess of amount advanced to sister concern and a presumption would arise in favour of the assessee that interest-free funds had been utilized for advancing interest free loan to the sister cocnern

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