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    <title>2021 (9) TMI 129 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, overturning the penalty imposed under section 271D for contravention of section 269SS. The Tribunal held that the amount received was not in violation of section 269SS, citing relevant High Court judgments supporting the Assessee&#039;s position.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, overturning the penalty imposed under section 271D for contravention of section 269SS. The Tribunal held that the amount received was not in violation of section 269SS, citing relevant High Court judgments supporting the Assessee&#039;s position.</description>
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