Penalty for delay in auditing the books of account required u/s. ...
Case Laws Income Tax
January 16, 2018
Penalty for delay in auditing the books of account required u/s. 44AB - due to disputes between the assessee with its earlier auditor and resignation thereof, the same (audited accounts) was filed before the AO belatedly. - the penalty is liable to be held as invalid and the same is cancelled - AT
View Source