Cash Receipt Between Father and Son Not a Loan or Deposit, No Tax Evasion Found u/s 271D.

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....Penalty u/s. 271D - cash receipt in violation of conditions of section 269SS - The transaction was between a father and son, to meet the urgent requirement of depositing the margin money in the bank account for buying a vehicle for personal use and thus, it was neither a loan nor deposit nor had anything to do with evasion of tax - HC....