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2004 (3) TMI 385 - ITAT PUNEExtract: .......me-tax Act is being made while making the repayments of loans/deposits in cash. 8. In view of the above discussion, we are of the view that in the facts and circumstances of the present case, no penalty under section 269T, read with section 271E, can be imposed and, therefore, we cancel the impugned penalty. 9. In the result, the appeal is allowed.
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