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      Home› Circulars List › Companies Law › 1985 › Companies Law - 1985 › This
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      Companies Law

      Inter-corporate loans - Under same management - Whether section 370/295 applies to inter‑corporate deposits treating them as ‘loans’

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      Inter-corporate deposits treated as loans under company law; statutory restrictions apply to intra-group advances.
      The Law Ministry advised that deposits kept by one company with another qualify as loans and therefore the statutory provisions applicable to loans ... Summary

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      ActsIncome Tax
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