https://www.taxtmi.com/highlights?id=18800 Penalty u/s 271E - When the assessee has transferred the loan from himself to his wife by way of journal entry, it is only the substitution of one debtor by another debtor - There is no Violation of section 269T - AT en-us Fri, 06 Jun 2014 21:02:46 +0530 Fri, 06 Jun 2014 21:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18800 Penalty u/s 271E - When the assessee has transferred the loan from himself to his wife by way of journal entry, it is only the substitution of one debtor by another debtor - There is no Violation of section 269T - AT Highlights Income Tax Fri, 06 Jun 2014 21:02:46 +0530 https://www.taxtmi.com/highlights?id=18800