https://www.taxtmi.com/caselaws?id=384051 The Tribunal allowed the appeals, ruling that the transactions were related to the sale of agricultural crops, not loans or deposits. Consequently, penalties under Sections 271D and 271E were deleted, and both appeals were allowed. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 05 Aug 2019 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384051 The Tribunal allowed the appeals, ruling that the transactions were related to the sale of agricultural crops, not loans or deposits. Consequently, penalties under Sections 271D and 271E were deleted, and both appeals were allowed. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384051