Levy of penalty u/s 271D - The reasons given by the assessee ...
Case Laws Income Tax
July 20, 2017
Levy of penalty u/s 271D - The reasons given by the assessee that there is a business exigency in as much he needs to make the payment for purchase of landed properties, the reasons given by the assessee is not coming within the purview of reasonable cause as defined u/s 273B
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