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Commissioner of Income Tax-7 Versus M/s Reliance Petromarketing Ltd

2017 (5) TMI 793 - SUPREME COURT

Addition u/s 41 - Debentures issued to a sister concern - Held that:- Issue notice on the question No.1 i.e. - “Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the amount raised by .....

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TMI 82 - SUPREME COURT ]whereas the factual matrix of the case makes it very clear that the entire amount raised by way of convertible debenture was advanced by the assessee as a loan to the sister concern and the assessee has failed to prove that th .....

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er Singh, ASG Mr. S.A. Haseeb, Adv. Mr. Arijit Prasad, Adv. Ms. Anil Katiyar, Adv For Respondent : Mr. S. Bagaria, Sr. Adv. Mr. K.R. Sasiprabhu, Adv. Mr. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv ORDER Heard the learned counsel for the petitioner a .....

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