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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Penalty u/s 271B - it is a technical breach on the part of the ...


No Penalty for First-Time Technical Breach in E-Filing Audit Report u/s 271B Due to Server Issues.

December 19, 2016

Case Laws     Income Tax     AT

Penalty u/s 271B - it is a technical breach on the part of the assessee as the audit report could not upload on account of site/ server problem of the system - this is first time when assessee was required to e-file the audit report - No penalty - AT

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