https://www.taxtmi.com/highlights?id=43993 Penalty u/s 271D - receipt in cash being undisclosed income - Loan or advance is a sine qua non or foundational fact for the applicability of the provisions of Section 269SS - No penalty. en-us Sat, 19 Jan 2019 15:39:29 +0530 Sat, 19 Jan 2019 15:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43993 Penalty u/s 271D - receipt in cash being undisclosed income - Loan or advance is a sine qua non or foundational fact for the applicability of the provisions of Section 269SS - No penalty. Highlights Income Tax Sat, 19 Jan 2019 15:39:29 +0530 https://www.taxtmi.com/highlights?id=43993