Q. 269SS and 269ST.............

If B Ltd received loan from A Rs. 200000 by and also reimbursed expense of business to Same person Rs. 50000 in a financial year, both this reimbursement and loan is shown under the same account of mr.A, then whole amount is treated as loan(including reimbursement )? 269SS amd 269T applicable for both loan and reimbursement ?