Penalty u/s. 271B - failure to furnish the audit accounts u/s. ...
Case Laws Income Tax
November 17, 2015
Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT
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