Levy of penalty u/s 271B - assessee did not file tax audit ...
No Penalty for Late Tax Audit Report Filing as Report Was Ready by Due Date, Per Section 271B Circular.
April 18, 2018
Case Laws Income Tax AT
Levy of penalty u/s 271B - assessee did not file tax audit report u/s.44AB before the due date of filing of return of income 139(1) - since the audit report was obtained before the due date and furnished before the AO when asked, No penalty in view the circular - AT
View Source