Penalty u/s 271D dismissed: Cash advance for goods not a loan or deposit u/s 269SS restrictions.

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....Penalty u/s 271D - violation of provisions of section 269SS - The nature of amount so received is the cash advance against supply of goods and not loan/deposit or specified sum in relation to transfer of an immoveable property and the same cannot therefore be subject to the rigour of the provisions of section 269SS....