Sec. 269SS does not apply to a cash loan obtained by a company from its director.
Thamira Green Farm (P.) Ltd. v. ACIT – [2023] 155 taxmann.com 320 (Chennai – Trib.).
Thamira Green Farm (P.) Ltd. v. ACIT – [2023] 155 taxmann.com 320 (Chennai – Trib.).