Penalty u/s. 271D - where the loans are recorded by merely ...
Section 271D Penalty Not Applied for Loans via Journal Entries; Excludes Section 269SS Scope.
October 28, 2015
Case Laws Income Tax AT
Penalty u/s. 271D - where the loans are recorded by merely passing adjustment entries or journal entries are outside the scope of section 269SS - No penalty - AT
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