25 results for “penalty u/s 271”+ Section 36(1)(vii)clear
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Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
vii) CIT vs Lakshmi Trust Co. 303 ITR 99 (Mad.). (viii) Shreenath Builders v. Dy. CIT [2000] 111 Taxman 142 (Mag.) 7.1 Thus, Ld. AR has submitted that even otherwise when the repayment was through RTGS the same is through banking channel and cannot be held as a violation of section 269T of the Act. He has pointed out that