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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>Loan or Deposit: money advances repayable on demand or after a period fall within specified income-tax transaction rules.</h1> The term Loan or Deposit is defined in one income-tax provision as a loan or deposit of money. In the related provision it means any loan or deposit of money repayable on demand or after a period and, for persons other than companies, includes loans or deposits of any nature.

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