Levy of penalty u/s 271D and 271E - transaction of advance and its receipt back in cash in excess of...

Levy of penalty u/s 271D and 271E - transaction of advance and its receipt back in cash in excess of ₹ 20,000/- - Assessee failed to substantiate that it is trade advance - application of section 273B cannot be considered - levy of penalty confirmed. .....

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