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ITAT, Bangalore: Transactions Between Trust and Trustee Not Covered U/S 269SS of Income Tax Act - (28 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Bangalore has ruled that the managing trustee of the society is not covered by the expression any other persons stirring in section 269SS or 269T of the Income Tax Act, 1961 and thus, penalty cannot be levied for such cash transactions.

Tags : INCOME TAX APPELLATE TRIBUNAL   SECTION 269SS   269T OF THE INCOME TAX ACT   1961  

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