Case Law Details
Case Name : National Travel Service Vs. CIT (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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National Travel Service Vs. CIT (Supreme Court of India)
The question that arises in these appeals is as to whether Section 2(22)(e) of the Act gets attracted inasmuch as a loan has been made to a shareholder, who after the amendment, is a person who is the beneficial owner of shares holding not less than 10% of the voting power in the Company, and whether the loan is made to any concern in which such shareholder is a partner and in which he has a substantial interest, which is defined as being an inter
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