Penalty u/s 271E - violation of Section 269T - assessee was duly necessitated by force to make the...

Penalty u/s 271E - violation of Section 269T - assessee was duly necessitated by force to make the payments in cash to its director for onward transmission to the buyers of agricultural lands - assessee had duly adduced reasonable cause in terms of section 273B - No penalty - AT .....

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