Acit, New Delhi vs Mrs. Seema Devi Bansal, New Delhi on 18 July, 2018
8. Star Chemicals (P.) Ltd Vs CIT T72 Taxman 279. 203
ITR 11, 114 CTR 1851
where Hon'ble Bombay High Court held that provisions of
section 2(22)(e) would apply to a company which had taken
loan from its subsidiary.