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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Penalty u/s 271B - Filing of audit report is not mandatory and ...

Case Laws     Income Tax

March 11, 2015

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

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