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Penalty Confirmed for Accepting Cash Share Application Exceeding Rs. 20,000 u/s 271D Without Justification.

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....Penalty u/s 271D - share application money exceeding ₹ 20,000/- was received in cash - assessee has squarely failed in pointing out any reasonable cause as why the money was received in cash despite both the subscriber and assessee company having enjoyed bank facilities - penalty confirmed - AT....

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