Penalty u/s 271B - determination of turnover - reasonable cause for not getting its accounts audited u/s...

Penalty u/s 271B - determination of turnover - reasonable cause for not getting its accounts audited u/s 44AB - the belief of the assessee about the non applicability of provisions of section 44AB based on such method of disclosure as adopted by it following guidelines of ICAI was a bona fide belief. - AT .....

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