Section 269T in The Income Tax Act, 1961 [Entire Act]
Section 269T in The Income Tax Act, 1961
269T. [ Mode of repayment of certain loans or deposits. [Substituted by Act 20 of 2002, Section
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1 - 10 of 1504 (2.54 seconds)The Commissioner Of Income Tax vs M/S.Triumph International Finance (I) ... on 12 June, 2012
section 271 , section 271A , section
271AA , section 271B , section 271BA , section 271BB , section
271C , section 271D , section 271E , section 271F , section 271G ,
clause ... section (1) or sub-section (2) of
section 272A , sub-section (1) of section 272AA or section 272B or
sub-section (1) of section 272BB
Commissioner Of Income-Tax vs Hissaria Bros. on 21 July, 2006
Section 275(1)(a) and Clause (b) of Sub-section (1) of Section 275 is significantly missing from Clause (c) of Section ... repayment of loan or deposits within the meaning of Section 269SS or Section 269T and on the ground that limitation under Section
Muthoot M. George Bankers vs Asstt. Commissioner Of Income-Tax on 16 April, 1993
levy of penalty under Section 271D or under Section 271E for venial violation, if any, of Section 269SS or 269T would be draconian in nature ... learned Dy. CIT as falling within the purview of Section 269SS or Section 269T did not really attract the provisions of either Section 269SS
Commissioner Of Income-Tax vs M/S.Rugmini Ram Ragav Spinners P Ltd on 12 July, 2007
hence, levy of penalty under Section 271E is automatic in cases of not complying with the provisions of Section 269T . Further it is contended that ... accordance with the provisions of that Section, he shall be subjected to levy of penalty. Section 269T deals with 'mode of repayment of certain
A.M. Shamsudeen vs Union Of India (Uoi) And Ors. on 24 December, 1998
submitted that the section has been introduced with the object of preventing cash transaction above the limit prescribed in Section 269T and if the cash ... seen that the provisions of Section 269SS which deal with the loans and deposits. On the other hand, Section 269T deals with the repayment
Lodha Builders P. Ltd, Mumbai vs Dcit Cen Cir 7(3), Mumbai on 31 January, 2020
cannot be levied in a
mechanical manner. The provisions of section 269SS and section
269T are not applicable where transaction is between sister
concerns ... journal entries was in contravention of the provisions of
Sec. 269SS and Sec. 269T is concerned, we are in agreement with
the view therein taken
Farrukhabad Investment (I) Ltd. vs Joint Commissioner Of Income Tax on 27 March, 2002
Bench was drawn to the language of Section 271 and Section 273 and that of Sections 271D and 271E . Whereas in the former, there ... Section 271D or Section 271E . The said sections merely noted the failure of a person to comply with the provisions of Sections 269SS and 269T
Section 69 in Finance (No. 2) Act, 2014 [Entire Act]
Section 69 in Finance (No. 2) Act, 2014
69. Amendment of section 269T.
- In section 269T of the Income-tax Act, in the opening portion
Chaubey Overseas Corporation vs The Commissioner Of Income Tax on 9 October, 2007
Section is not attracted and consequently, the levy of penalty under Section 271-E of the Act for violation of provisions of Section 269T ... period
6. Direct Tax Laws (Amendment) Act, 1987 by enacting Section 104 amended Section 269T of the Income Tax Act and substituted the Explanation