Section 269SS not applies to Cash Transaction between Close Family Members for giving support & help
Case Law Details
Case Name : Sri Nikhil Banik Mazumder Vs. JCIT (ITAT Kolkata)
Appeal Number : ITA No. 453 & 454/Kol/2016
Date of Judgement/Order : 10/01/2018
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Kolkata
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Sri Nikhil Banik Mazumder Vs. JCIT (ITAT Kolkata)
Assessee had accepted the loan in cash of Rs. 4,00,000/- from Shri Mithun Banik Mazumder, (son of the assessee) and repaid Rs. 1,50,000/-. Assessee repaid loan to his another son Sri Indranil Banik Mazumder at Rs. 2
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