Where AO made addition to income of assessee-company under section 2(22)(e) in respect of loan on ground that there was a common shareholder in case of assessee and lender company, since addition if any, could be made in hands of such registered shareholder, same deserved to be deleted in assessee's case
Refer:[2018] 96 taxmann.com 262 (Mumbai - Trib.)
Refer:[2018] 96 taxmann.com 262 (Mumbai - Trib.)
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