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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Penalty u/s 271B - delay in submitting audit report - AO has not ...

Case Laws     Income Tax

August 22, 2016

Penalty u/s 271B - delay in submitting audit report - AO has not given any adverse finding that it affected the proper computation of income - the breach remains a technical breach of the procedural requirement - No penalty - AT

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