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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Inter-corporate deposits treated as loans under company law; statutory restrictions apply to intra-group advances.</h1> The Law Ministry advised that deposits kept by one company with another qualify as loans and therefore the statutory provisions applicable to loans between companies are attracted to inter corporate deposits, a position informed by prior judicial authority.

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