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2000 (6) TMI 158 - AT - Income TaxExtract: .......re is a marked distinction between loan and deposit as brought out supra, the assessee repaid loans and not deposits and, therefore, question of invoking provisions of section 271E for contravention of section 269T does not arise. Accordingly, we uphold the orders of the CIT(A) and decline to interfere. 10. In the result, the appeals are dismissed.
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