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    <title>Query regarding Sec 269T &amp; 269SS</title>
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    <description>Whether statutory provisions on cash transactions bar a lender from advancing a loan in currency notes is the central question. The factual matrix involves a taxpayer who held cash in his books and advanced that cash as a loan; the inquirer notes an existing prohibition on recipients receiving loans in cash and asks whether any provision or case law similarly restrains the lender from disbursing cash.</description>
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      <description>Whether statutory provisions on cash transactions bar a lender from advancing a loan in currency notes is the central question. The factual matrix involves a taxpayer who held cash in his books and advanced that cash as a loan; the inquirer notes an existing prohibition on recipients receiving loans in cash and asks whether any provision or case law similarly restrains the lender from disbursing cash.</description>
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