Penalty u/s 271D - violation of provisions of section 269SS - ...
Case Laws Income Tax
May 21, 2020
Penalty u/s 271D - violation of provisions of section 269SS - The nature of amount so received is the cash advance against supply of goods and not loan/deposit or specified sum in relation to transfer of an immoveable property and the same cannot therefore be subject to the rigour of the provisions of section 269SS
View Source