Scope of section 269SS of the Act – Journal entries – there is ...
No Penalty u/s 271D for Loans Accepted via Journal Entries Without Actual Fund Receipt.
May 13, 2014
Case Laws Income Tax AT
Scope of section 269SS of the Act – Journal entries – there is no proof of receipt of such loan from the records and they were only found to be journal entries - No Penalty u/s 271D - AT
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