Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
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 this mode of payment was included subsequently vide amendment however