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Levy of penalty u/s.271D - assessee had taken cash loan from her husband and mother-in-law which has been repaid in cash - the expression reasonable cause in section 273B for non imposition of penalty u/s.271D and 271E would have to be construed liberally - No penalty - Tri

Income Tax - Levy of penalty u/s.271D - assessee had taken cash loan from her husband and mother-in-law which has been repaid in cash - the expression “reasonable cause” in section 273B for non imposi .....

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