4 in 1 judgement to help you in getting penalty u/s 271D & 271E deleted.

[subash agarwal,Adv kolkata]

1)   4 in 1 judgement to help you in getting penalty u/s 271D & 271E deleted.
a)Where liability was created by mere journal entry .
b) Where assessee had repaid loan by way of pay order.
c)  Transactions in cash between firm and partners .
d)  Transactions in cash between husband and wife

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