No addition of deemed dividend in hands of 'Subrata Roy' on sums advanced by his firm merely if it o

IT: Where assessee was a shareholder of a company and a partner of a firm and firm was agent of company, Rs. 1.89 crore advanced to assessee by firm from its own account of Rs. 60 crore could not be taxed as deemed dividend merely on ground that Rs. 26 crore collected by firm on behalf of company was not paid yet