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Director's Cash Loans Exceed Rs. 20,000, Violating Section 269SS; No Penalty u/s 271D Due to Re-deposit.

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....Penalty u/s 271D - receipt of cash loans exceeding ₹ 20,000/- in contravention of section 269SS from the company by the director - the said amount has also been re-deposited as evidenced by the bank statements - No penalty.....

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