Penalty u/s 271A - violation of provisions of section 44AA - ...

January 31, 2018

Case Laws Income Tax AT

Penalty u/s 271A - violation of provisions of section 44AA - non-maintenance of books of accounts - Though the total income of the assessee was assessed by the AO as per the transaction recorded in the bank account however, the bank account of the assessee cannot be accepted or regarded as books of accounts - levy of penalty is justified - AT

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Penalty u/s 271A - violation of provisions of section 44AA - ...

January 31, 2018

Case Laws Income Tax AT

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