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269SS. 3[ Mode of taking or accepting certain loans and deposits 4 No person shall, after the 30th ... this section referred to as the depositor), any loan or deposit otherwise than by an account payee cheque or account
Central Government Act
books of accounts in the form of loans and deposits and later they would
obtain confirmatory letters from other persons ... taking or accepting from
any other person any loan or deposit otherwise than by account-payee cheque or
account-payee
Supreme Court of India
noted that the
assessed- company had accepted loans and deposits by way of transfer
entries from Sh. D.K. Gupta ... opined that
if any persons takes or accepts loan or deposit otherwise than by an
account payee cheque or account
Delhi High Court
during the relevant previous year, accepted in cash deposits or loans
on various dates from different firms such as, Muthoot ... equal
to the amount of such loans or deposits. Similarly, the learned Dy.
CIT, noticed that the appellant had, during
Income Tax Appellate Tribunal - Cochin
assessing officer observed that assessee had accepted
and repaid loans/deposits in excess of Rs. 20,000 by mode other ... been found that the assessee had accepted
these loans/deposits contains the signature of both the parties ie.
loaner
Income Tax Appellate Tribunal - Pune
Income Tax Appellate Tribunal - Amritsar
Navin Kumar vs Jt. Cit on 17 November, 2005
ORDER
Income Tax Appellate Tribunal - Amritsar
such it did not amount to a loan or deposit as
defined under section 269SS ... necessarily be equal to the amount of the loan or deposit. For this
proposition, he relied on the jurisdictional High
Income Tax Appellate Tribunal - Hyderabad
money received was not accepted
either as loan or deposit. Reliance was also placed on the decision of
the ITAT ... that the share application money did not constitute loan or deposit.
According to him, once the assessing officer has accepted
Income Tax Appellate Tribunal - Pune
reason given for holding the amounts in question as
loans/deposits is that the property has been purchased ... cannot lead to the conclusion that the
contributions are deposits/loans and not the contributions/ gifts. The
other reason given
Income Tax Appellate Tribunal - Amritsar
books of account in the
form of such loans and deposits, and taxpayers are also able to get
confirmatory letters ... from any other person any
loan or deposit otherwise than by an account payee cheque or account
payee bank draft
Karnataka High Court
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