TMI BlogPenalty passed u/s.271D and 271E - assessee has not brought on record any material to show that due to...Penalty passed u/s.271D and 271E - assessee has not brought on record any material to show that due to business commitment, the assessee has borrowed money in cash - levy of penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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