TMI BlogPenalty u/s 271B - Filing of audit report is not mandatory and it is directory - The retention of...Penalty u/s 271B - Filing of audit report is not mandatory and it is directory - The retention of seized/impounded books of accounts and documents is evidenced - delay was not intentional - penalty waived - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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