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    <title>Penalty Upheld for Violating Section 269SS: Cash Loan Obtained, No Distinction Between Genuine and Non-Genuine Transactions.</title>
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    <description>Confirmation of penalty u/s 271D – Violation of section 269SS - Assessee obtained unsecured loan in cash - when the provision does not make any distinction whether a transaction is genuine or not, it cannot be read into the statutory provision. - AT</description>
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