Penalty u/s 271D - violation of provisions of section 269SS - ...
No Penalty Imposed for Single Cash Book Entry u/s 271D; No Additional Cash Source Created for Assessee.
May 28, 2016
Case Laws Income Tax AT
Penalty u/s 271D - violation of provisions of section 269SS - merely by passing one receipt entry in cash book and one payment entry in cash book for a sum, no additional source of cash had emanated to the assessee - No penalty - AT
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