No penalty u/s 271E where persons are properly identified and transactions are genuine as there can be no attempt to…
Penalty u/s 271E deleted in the absence of proof /receipt acknowledging the repayment of loan in cash by the assessee.…
Circular No. 10/2016 F.No.279/Misc./M-140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ******…
Circular No. 09/DV/2016 (Departmental View) F.No.279/Misc./M-116/2012-IT J Government of India Ministry of Finance Department of Revenue Central Board of Direct…