Case Law Details
Case Name : Shri Deepak Mata Vs JCIT (ITAT Jaipur)
Appeal Number : ITA No. 308/JP/2022
Date of Judgement/Order : 18/10/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Jaipur
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Shri Deepak Mata Vs JCIT (ITAT Jaipur)
Bench found that the plain reading of both the Sections denotes that Section 269SS is attracted when the amount of loan taken from individual person exceeds Rs,20,000/- and Section 269T is attracted when the repayment of loan made to individual person exceeds Rs.20,000/
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