Tribunal held that the Assessee-shareholder having received interest-bearing loans from third parties who are not shareholders in the company in which the assessee has substantial interest, the transactions cannot be deemed to be loan transactions between the assessee and the company and dubbed as an arrangement or colourable device for the reason that loans of similar amounts were extended to the said parties by the said company; therefore, the loans received by the assessee cannot be treated as deemed dividend under S. 2(22)(e).(AY. 2018 -19)