The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) has upheld the penalty under Section 271D of the Income Tax Act 1961 on contravention of Section 269SS for sale of property for Hindu Undivided Family. Siddha Chetty Natarajan, during the financial year 2016-17 relevant to assessment year 2017-18, the assessee has received cash…
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