Penalty u/s 273-D - violation of Section 269-SS - The contention that the said entries are not in the...

Penalty u/s 273-D - violation of Section 269-SS - The contention that the said entries are not in the nature of the loan or deposit on the face of it are not acceptable for the reason that once any amount has been received by the assessee and the same is shown to have been received in its books of accounts, it partakes the nature of the deposit - HC .....

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