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2018 (12) TMI 293 - SCH - Income TaxPenalty u/s 271D - failure to comply with Section 269SS - reasonable cause u/s 273B for entering into such transactions through journal entries - Tribunal holds that the failure to comply with Section 269SS was on account of reasonable cause on the part of the respondents - Held that:- We find no reason to entertain these special leave petitions, which are, accordingly, dismissed. Pending application (s), if any, shall stand disposed of.
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