Penalty for Cash Deposit by Third Party Deleted Due to Business Context and Sales Volume u/s 271DA.

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....Penalty u/s. 271DA - deposit of cash in the bank account of the assessee, directly by the party, at a different location - Considering the nature of business of the assessee and one of such transaction of deposit of cash by a party to a remote location in the bank account of assessee against huge sales volume, we direct to delete the penalty impose d u/s. 271DA of the Act. - AT....