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    <title>No Penalty for Fertilizer Business Due to Monsoon Impact u/ss 271D &amp; 271E of Income Tax Act.</title>
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    <description>Penalty u/s 271D and 271E - violation u/s 269SS&amp;T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT</description>
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      <description>Penalty u/s 271D and 271E - violation u/s 269SS&amp;T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT</description>
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