High Court affirms Appellate Tribunal's decision: Advances for booking shops/offices not deposits u/ss 269SS & 269T.

Penalty u/s 271E - Advances repaid by assessee - Contravention of Section 269T - Whether the Appellate Tribunal has substantially erred in holding that advances against the booking of shops and offices is not deposit within the meaning of section 269SS and 269T - Held No - HC .....

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