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Penalty u/s 271D & 271E - acceptance and repayment of loan or deposit in excess of Rs. 20,000/- there...

Penalty u/s 271D & 271E - acceptance and repayment of loan or deposit in excess of Rs. 20,000/- there existed reasonable cause in mobilizing these deposits in rural and semi-urban areas within the meaning of Section 273B. - HC .....

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