Levy of penalty u/s.271D - assessee had taken cash loan from her husband and mother-in-law which has...

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 - AT .....

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