Penalty for delay in auditing the books of account required u/s. 44AB - due to disputes between the...

Penalty for delay in auditing the books of account required u/s. 44AB - due to disputes between the assessee with its earlier auditor and resignation thereof, the same (audited accounts) was filed before the AO belatedly. - the penalty is liable to be held as invalid and the same is cancelled - AT .....

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