Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover -...

Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty .....

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