S. 271D : Penalty-Takes or accepts any loan or deposit-Mobilizing deposits from people of small incomes, agriculturists and rural dwellers-Order of High Court deleting the penalty is affirmed. [S. 269SS, 269T, 271E, 273B]
CIT v. Sahara India Mutual Benefit Co. Ltd. (2023) 456 ITR 782 / 294 Taxman 429 //(2024) 337 CTR 377((SC) Editorial : CIT v. Sahara India Mutual Benefit Co. Ltd (2012) 28 taxmann.com 119 / 212 Taxman 97 (Mag.)/ (2013) 83 DTR 171 / 257 CTR 225 (Delhi)(HC)