Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
256/- is added back with the total income. 3.2.In other issue, Rs.10 lac was added back with the total income of the assessee on account of share application money which was converted to loan and said loan was not mentioned in the tax audit record. So, the loan amount of Rs.10 lac from directors was added back with the total