Levy of penalty u/s 271D - transaction between husband and wife ...
Loan Transactions Between Spouses Exempt from Section 271D Penalty; Not Covered by Section 269SS Provisions.
June 22, 2018
Case Laws Income Tax AT
Levy of penalty u/s 271D - transaction between husband and wife - transaction of loan between husband and wife does not attract the provisions of section 269SS - Penalty levied u/s 271D of the Act in the instant case is not justified.
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