Case Law Details
Case Name : ITO Vs Late Shri B. Kailasam (ITAT Chennai)
Appeal Number : I T.A. No. 1740/Chny/2013
Date of Judgement/Order : 06/03/2018
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Chennai
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ITO Vs Late Shri B. Kailasam (ITAT Chennai)
Since availing a loan itself is consideration and therefore, constructive benefit was very well accrued to the assessee when the loan was availed by the concerned company, which was owned partly by the assessee. Since, the mortgaged property was so
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