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2018 (1) TMI 1677

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....-1-2018<br>ITA 80/2018 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT AND HON&#39;BLE MR. JUSTICE A. K. CHAWLA For the Appellant : Mr. Ruchir Bhatia, Sr. Standing Counsel O R D E ....

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....es Ltd. (TC(A)No.1023/2005) as well as the decision of this Court in CIT v Oswal Agro Mills Ltd.(ITA 2/2002, decided on 04.08.2015) and held that issue of debentures or obtaining loans are to be consi....