Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- ...

Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- section 269SS and section 269T - The appellant has not explained as to the urgency, compulsion or any other important circumstance for the breach and that too repeatedly - levy of penalty confirmed - HC .....

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