Allowing the appeal of the Revenue the Court held that  neither the order passed by the Assessing Officer nor the Commissioner (Appeals) nor the Tribunal clearly showed as to how much amount was advanced by the assessee and how much was repaid towards loan. In the absence of a specific finding regarding the repayment of loan, the assessee’s claim that he had given loan to the company and received corresponding payment by the company towards repayment of loan had to be correctly determined. The order of the Tribunal was set aside. The matter was remanded to the Tribunal which was the final fact finding authority for reconsideration. (AY.2013-14)