TMI BlogPenalty u/s 271D Violation of Provisions levy of penalty where loans/deposits are genuine - Assessee...Penalty u/s 271D Violation of Provisions levy of penalty where loans/deposits are genuine - Assessee could not justify byepassing of banking channels - Being 'sick industrial unit is not sufficient for deviating from banking channel. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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