In the result appeal of the Revenue is hereby partly allowed
Bench: Shri Waseem Ahmed & Ms. Madhumita Roy
5 others A.Y.2013-14 43 account of benchmarking of loan to AE. Thus, the ground of the appeal filed by the assessee is hereby allowed. Capital Infusion. 55. The TPO found that the assessee during the year has made payment of share application money to the following AEs: S. Name of AE Amount in Rs. Date of Date of share