Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited...

Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited directly in the Bank account of assessee, for which assessee has no control - considering the issue in the light of "reasonable cause" u/s 273B, penalty waived. .....

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