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

High Court Rules Audit Report Filing u/s 271B Directory, Not Mandatory; Penalty Waived for Unintentional Delay.

March 11, 2015

Case Laws Income Tax HC

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

High Court Rules Audit Report Filing u/s 271B Directory, Not Mandatory; Penalty Waived for Unintentional Delay.

March 11, 2015

Case Laws Income Tax HC

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