Dear  Members,




My query is as under.



A is a partnership firm.  It has taken agency from Company B. It is

Required to pay deposit of Rs. 5 Lakhs to Company B by partnership

firm A for agency.

C a third party taking a demand draft in favor of Company B from bank

by depositing cash of Rs. 5 lakhs  and this draft given to partnership firm
A.

Firm A send this draft to company B.

In the books of partnership firm A  Deposit to Company B debited

and account of C is credited.



My question is the amount of draft received from C third party will be

treated as Loan or currunt liabilities / creditor. If it is treated as loan
than

provision of Section 269SS is applicable or not ?



Thanks and regards

CA Jaysukh T.Mehta

Bhuj Kutch Gujarat

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