Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either