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<h1>The Supreme Court dismissed the special leave petitions and disposed of the pending application.</h1> The Supreme Court dismissed the special leave petitions and disposed of the pending application. - TMI Penalty under Section 271-D - receipt of unsecured loan in cash - Held that:- HC Order 2016 (9) TMI 336 - RAJASTHAN HIGH COURT] confirmed as the conduct or the entry and flowing of funds is sufficient to prove that the amount was admittedly received by cash in the account of assessee as having been received from R.P. Goyal and found credited as an “unsecured loan”, proves that it was in the nature of a loan and certainly such loan having been received by cash, falls within the ambit of Section 269-SS. The special leave petitions are dismissed. - Decided against assessee The Supreme Court dismissed the special leave petitions and disposed of the pending application. (Case: 2017 (1) TMI 736 - SC)