Penalty u/s.271A - non-maintenance of books of account u/s. 44AA - According to the registers the...

Penalty u/s.271A - non-maintenance of books of account u/s. 44AA - According to the registers the assessee is giving services of medical treatment and charging fee for the services/treatment given to the patients. Therefore, it cannot be denied that the assessee was not engaged in the medical profession which covers u/s.44AA - Levy of penalty confirmed. - AT .....

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