Gujarat H.C : When it was not proved that by cheque discounting business assessee had taken any loan or deposit from agriculturists and/or he had repaid any loan to agriculturists, neither section 269SS nor section 269T were attracted
High Court Of Gujarat CIT –i VS. Dineshchandra Shantilal Shah (HUF) Section : 269SS, 269T, 271D, 271E M.R. Shah And Ms. Sonia Gokani, Jj. Tax Appeal Nos. 652 & 653 Of 2013 July 22, 2013 ORDER M.R. Shah, J. – As common question of law and facts arise in both these appeals, they are disposed of by …
