No denial of sec. 11 relief as loan advanced to another trust couldn't be termed as investments: Delhi ITAT

IT : Where assessee trust advanced money as a loan to another trust for which assessee had not received any interest and common trustees had no substantial interest in such other trust and said sum was returned by other trust, amount advanced not being investment could not be held to be in violation of sections 13(1)(d) and 11(5)

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