Penalty u/s 271D and 271E - assessee has accepted the deposits from its employee and members in cash, in...

Penalty u/s 271D and 271E - assessee has accepted the deposits from its employee and members in cash, in violation of provisions of Section 269SS and 269T - All the members are agriculturists - the members of the society mostly reside in village with no banking facility - No penalty - HC .....

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