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    <title>2015 (4) TMI 544 - ITAT BANGALORE</title>
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    <description>The Tribunal concluded that the issue of the unsecured loan of Rs. 1.25 Crores taken by the assessee from M/s. Deccan Alloys Pvt. Ltd. requires a fresh examination and adjudication concerning the application and invocation of Section 68. The appeal was treated as allowed for statistical purposes, and the matter was remanded for de novo adjudication, ensuring that the assessee is given adequate opportunity to present details and submissions.</description>
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      <description>The Tribunal concluded that the issue of the unsecured loan of Rs. 1.25 Crores taken by the assessee from M/s. Deccan Alloys Pvt. Ltd. requires a fresh examination and adjudication concerning the application and invocation of Section 68. The appeal was treated as allowed for statistical purposes, and the matter was remanded for de novo adjudication, ensuring that the assessee is given adequate opportunity to present details and submissions.</description>
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