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Income Tax Act: Penalties u/ss 271D and 271E for Cash Loan Transactions Deleted After AO Enquiry.

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....Penalty u/s 271D/271E - nature of transaction with other party - taking or repaying cash-loans contravention of sections 269SS/269T - other party is being assessed by the same AO and enquiry was made by the AO to ascertain the facts - Additions deleted - AT....

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