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    <title>Applicability of provisions of Section 269SS and 269T on receipts and repayments of deposits between Firm and Partners</title>
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    <description>Applicability of Section 269SS and Section 269T to firm-partner deposit receipts and repayments: the Assessing Officer treated cash deposits and repayments as contraventions and imposed penalties, while the appellate tribunal found the provisions applicable but waived penalties due to a bona fide belief, a view later affirmed on further challenge.</description>
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      <description>Applicability of Section 269SS and Section 269T to firm-partner deposit receipts and repayments: the Assessing Officer treated cash deposits and repayments as contraventions and imposed penalties, while the appellate tribunal found the provisions applicable but waived penalties due to a bona fide belief, a view later affirmed on further challenge.</description>
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