The Pune bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri R.S. Syal, Vice President and Shri Partha Sarathi Chaudhury, Judicial Member, has held that the provisions of section 269T of the Income Tax Act, 1961 restricting cash transactions above Rs. 20,000 is not applicable to repayment of loans. The assessee, Mr. Rajaesh Vitthal…
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