Non est Return of income as filed without the audit report - ...
Income Return Without Audit Report Deemed Non-Existent; No Penalty u/s 271B Due to Delayed Audit.
June 5, 2017
Case Laws Income Tax AT
Non est Return of income as filed without the audit report - delay in statutory audit - Auditors have to be appointed by the Registrar of Societies and therefore, is beyond the control of the assessee - No penalty u/s 271B - AT
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