2019 (1) TMI 1991

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..... ies - failure to comply with Section 269SS was on account of reasonable cause on the part of the respondents - as per HC view taken by the Tribunal in the impugned order holding that no penalty can be imposed upon the respondents as there was a reasonable cause in terms of Section 271B of the Act for having received loans / deposits through journal entries is at the very least is a possible view i .....

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